Everton are very close to meeting the €40m asking price for Napoli midfielder Allan, claim newspapers in Italy.
According to Il Mattino, the offer on the table has now reached €38m, including various bonuses.
That puts them within touching distance of the €40m price-tag that Napoli have placed on the Brazilian midfielder.
However, Partenopei President Aurelio De Laurentiis is pushing for more of that to be in a guaranteed cash sum, and less on performance-related bonuses.
A move to Everton would allow Allan to reunite with former Napoli coach Carlo Ancelotti, who was fired in December.
Allan has been at Napoli since 2015, but fell down the pecking order under new boss Gennaro Gattuso.