Everton manager Carlo Ancelotti has reportedly entered negotiations with Napoli midfielder Allan over a potential summer move to Goodison Park.
The 29-year-old still has three years left to run on his current deal with Napoli, but Ancelotti is supposedly keen on a reunion with his former player in the blue half of Merseyside.
According to Italian journalist Ciro Venerato, Everton have made contact with Allan regarding a possible transfer, but the Toffees will have to fend off interest from Atletico Madrid to secure the Brazilian's signature.
Speaking to TV Luna, Venerato said: "Allan will be sold, there are talks with Ancelotti and Berta, sports director of Atletico Madrid.
"Napoli shoots €50m (£44.8m) so that they can get €40m (£35.9m); we are at the beginning to replace him."
Allan has amassed 10 goals from 204 appearances for Napoli since 2015, but the former Udinese man has started just 14 Serie A games under Gennaro Gattuso this term.
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