Everton failed with an offer for Viktor Gyokeres over the summer.
The Sweden striker has been superb for Sporting CP since leaving Coventry City at the start of the season.
Record says Sporting outbid Everton for Gyokeres at the time.
Everton offered a package of 17m plus 3m in bonus even though Coventry were demanding a fee of closer to 20m.
Also interested over the summer were Newcastle United.