Everton are plotting a £35m move for Bournemouth striker Callum Wilson, though the club may have to sell Idrissa Gueye to free up funds.
Coach Marco Silva is adamant that his side can break into the Premier League 'Big Six' if they add a prolific striker to their ranks, and the Spaniard views Wilson as the ideal candidate to lead his frontline. However, the Toffees have been lavish with their spending in recent windows, with owner Farhad Moshiri informing Silva he must reduce his squad size before making any signings.
Gueye is amongst the men who could make way for new recruits, the midfielder having come close to making a switch to Paris Saint-Germain in January after the Ligue 1 outfit made a late £21.5m bid.
The Sun report that Silva has a list of players he is looking to offload in the summer, including Cenk Tosun, Oumar Niasse and Yannick Bolassie, though their is unlikely to be a host of clubs fighting for their signatures after the trio's underwhelming performances during their time at Goodison Park.
As a result, Everton may have little choice but to re-open negotiations with PSG over a transfer for Gueye - who they value at around £45m - to fuel their pursuit of Wilson.
His stellar showing in red and black led to a call up to the England team in November, Wilson continuing his remarkable rise with a neatly taken goal on his debut against the United States.
It will not be straightforward for the Merseysiders to prise Bournemouth's talisman away from the Vitality Stadium though, with the 27-year-old's contract not due to expire until 2022 and Howe remaining resolute in his attempts to keep Wilson on board.