Everton manager David Moyes is reportedly ready to submit an offer for Benfica striker Oscar Cardozo.
It has been said that the Portuguese club have admitted defeat in their attempts to keep Paraguayan international, who is believed to be keen on securing an exit away from the club.
However, the Toffees may struggle to match Benfica's asking price of £16m, according to A Bola.
Moyes is also expected to face competition from Fenerbahce, Galatasaray and Paris Saint-Germain for the 29-year-old.
Cardozo has scored 57 league goals over the last three seasons.