Wigan Athletic rate James McCarthy at £20 million.
The People says Everton boss Roberto Martinez will be told his £12million bid for Wigan midfielder McCarthy is £8m too low.
The Goodison chief has already landed Arouna Kone and Antolin Alcaraz from his old club and also taken Joel Robles, who was on loan at Latics last season.
Now the Toffees boss is set to go back for McCarthy after missing out on Victor Wanyama, who went to Southampton from Celtic.