Everton manager Carlo Ancelotti wants to reunite with Napoli midfielder Allan.
The 29-year-old midfielder was a regular for Ancelotti when he was in charge of the Serie A club.
He has since fallen out with Ancelotti's successor, Gennaro Gattuso, and wants a transfer.
And reputable Italian journalist Ciro Venerato claims Everton and Atletico Madrid have already begun talks to sign the Brazilian.
"Allan will be sold, there are talks with Ancelotti and Berta, sports director of Atletico Madrid," he told TV Luna.
"Napoli shoots €50m so that they can get €40m; we are at the beginning to replace him.
"Napoli evaluates Szoboszlai, Veretout – Giuntoli's idea for two years – and Ricci, who many Italian and German clubs like."
