Everton have reportedly launched a £17million offer for Napoli midfielder Allan in the hope of completing a deal for the 28-year-old when the transfer window opens for business.
The 28-year-old attacker, who made 21 appearances for Partenopei this season, has a deal at Naples until 2023.
According to Corriere del Mezzogiorno, The Toffees, having been linked with Allan in January, have now launched a £17m bid for the Brazilian.
However, the report adds that the Italian giants are looking for twice as much as the Merseyside outfit are currently offering, while interest from PSG could see his valuation rise again.
Allan has scored once and registered one assist in 14 Serie A appearances this term.
Everton are currently eighth in the Premier League table.