Everton are in advanced talks with Almeria for forward El Bilal Toure but face competition from Atalanta.
The Italian side want a striker to replace Rasmus Hojlund, who is awaiting an offer from Manchester United this week.
Sean Dyche is keen to add more firepower to his ranks after a toothless 2022/23 saw them score just 34 goals, the second-worst tally behind Wolves.
The Toffees are trying to reel in Toure, having seen Ellis Simms leave for Coventry City and knowing that Dominic Calvert-Lewin has a patchy fitness record.