Everton manager Carlo Ancelotti is reportedly plotting a £70m raid on his former club Napoli when the transfer window reopens.
The Toffees have been tipped to significantly bolster their squad this summer as they look to establish themselves as Champions League contenders.
Ancelotti's Serie A ties have seen them linked with a number of players currently plying their trade in Italy, and France Football reports that Napoli duo Allan and Hirving Lozano are of particular interest.
The report states that Allan could be available for around £35m and that Everton would be willing to offer double that fee to secure both players.
Ancelotti is understood to be a big fan of Allan, while he took Lozano to the Stadio San Paolo from PSV Eindhoven last summer.
Everton have also been linked with moves for the likes of Philippe Coutinho, Odsonne Edouard and Gabriel Magalhaes ahead of the 2020-21 campaign.
