Everton are edging closer to meeting Napoli's £36million (€40m) valuation for midfielder Allan, according to reports in Italy.
The 29-year-old has been at the Serie A outfit since 2015, but has fallen down the pecking order since the arrival of Gennaro Gattuso at the end of last year and has been mainly used as a substitute.
But according to Italian outfit Il Mattino, the Toffees are getting closer to offering him an escape route from the Stadio San Paolo and have offered a deal of £34m (€38m), which includes various bonuses.
That figure has put them within touching distance of matching the £36m pricetag that Napoli have placed on the Brazilian.
However, club president Aurelio De Laurentiis is reportedly keen on pushing for more of the figure to be a guaranteed cash sum and fewer performance-related bonuses involved.
A move to Everton would allow Allan to reunite with former Napoli coach Carlo Ancelotti, who arrived at Goodison Park after being fired by the Italian outfit in December.
Allan - who made 33 appearances for Napoli during the 2019/20 season - had attracted plenty of interest from Everton in the January transfer window but a move failed to come to fruition.
However, reports in Italy last week insisted the 61-year-old former Chelsea and Real Madrid boss remains determined to sign Allan, with those reports suggesting a transfer fee of £22.5m was 'feasible'.
Ancelotti is desperate to bolster his squad following another disappointing season at Goodison Park.
Everton underwhelmed once again during the 2019-20 campaign, finishing a lowly 12th in the Premier League picking up just 13 victories along the way.
Soeacdemos
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Everton can take him He's a good buy
PrinzJaay
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