Everton are set to make a massive new offer for Wigan Athletic midfielder James McCarthy.

The Daily Star says Everton are preparing a £15m offer for McCarthy even after being told the midfielder will not be allowed to leave for less than £20m.

The Republic of Ireland international was subject of two offers from the Toffees earlier this summer with both being rebuffed by Wigan chairman Dave Whelan.

The Latics owner is holding out for £20m, however Roberto Martinez is hoping to tempt his former boss into selling the player with an offer just shy of the asking price.