Everton have reportedly identified Burnley's Michael Keane as their top defensive target this summer.
According to Sky Sports News, the Toffees are the frontrunners to land the 24-year-old despite facing competition from Manchester United.
Burnley are said to be resigned to losing Keane, who has one year remaining on his contract at Turf Moor.
United have also been strongly linked with the defender, although the Reds Devils could reportedly prioritise their pursuit of either Virgil van Dijk of Southampton or Benfica star Victor Lindelof.
Keane left United to join Burnley for £2m in 2015, a deal which would see the Manchester outfit benefit from a 25% sell-on clause if the player leaves Turf Moor.
