The Everton centre-forward is a priority target for Toro this month.
Tuttosport says talks have centred over a loan-to-buy arrangement, though the terms discussed have the two clubs still far apart.
Toro are willing to put on the table an offer of €14m in total: €3m immediately for the loan and another 11 linked to conditions such as Serie A safety, a certain number of appearances and goals by the player.
Everton, however, are asking for much more: €5m immediately and an obligation to buy set at €20m, figures that at the moment make an agreement difficult.
Related：
Everton
Torino
Beto
PSBS Biak Numfor