Everton have been linked with a late bid for Sevilla striker Alvaro Negredo.
The Toffees saw a move for Leroy Fer collapse on Wednesday after the FC Twente midfielder failed a medical.
The Merseysiders could now bring Negredo to Goodison Park for a reduced fee due to Sevilla's financial problems, according to The Mirror.
Negredo, who is valued at around £13m, has scored nine goals in 19 games this season.