Everton have approached Napoli over a deal for defender Kalidou Koulibaly, according to MailOnline.
Koulibaly remains a target for Arsenal, while Chelsea have already made a bid for the Napoli centre-half.
However, Everton have made their move and are willing to offer more than what Chelsea have put on the table, as manager Ronald Koeman starts the building of his new side.
The Toffees’ new owner, Farhad Moshiri, is backing Koeman with a huge transfer budget and Koulibaly could be one of many high profile arrivals at Goodison Park.
Koulibaly’s potential arrival at Everton, however, is dependent on John Stones’ possible departure, with Pep Guardiola said to be keen on bringing the 22-year-old to the Etihad this summer.
Everton’s pursuit of Koulibaly will be a difficult one, with Napoli president Aurelio De Laurentiis reiterating in recent weeks that the Senegal international would not be leaving Naples.
Should Napoli change their stance, the Merseyside club will also have to overcome the challenge of beating Chelsea and possibly even Arsenal to the signature of Koulibaly.
Former Italy manager and new Chelsea boss Antonio Conte has made Koulibaly his number one target to strengthen the Blues’ defence — after Juventus made it clear that Leonardo Bonucci would not be leaving the club — while Arsene Wenger continues his search to find a consistent partner for Laurent Koscielny in defence.
In addition to Koulibaly, Everton have made a move for Fiorentina’s Milan Badelj after failing to make progress in a deal for Zenit St Petersburg and Belgium midfielder Axel Witsel.