Everton are in talks with two midfield targets.
BBC Sport reports Everton are in talks with Napoli over a deal for £30m-rated midfielder Allan and have renewed their interest in Watford's Abdoulaye Doucoure.
Toffees boss Carlo Ancelotti managed Allan at Napoli and reports in Italy suggest the 29-year-old is set to reject interest from Atletico Madrid.
Doucoure, 27, wants to leave Watford after their Premier League relegation.
Ancelotti is determined to revamp Everton's midfield after they struggled towards the end of last season.
Brazil international Allan is seen as the ball-winning competitor the Toffees require, while Everton - then managed by Marco Silva - had a £30m bid for Frenchman Doucoure rejected last summer.
The Hornets are likely to demand at least £25m for the midfielder.
