Republic of Ireland centre-back Jake O'Brien is available this summer, but only for a mega fee.
The defender is highly rated by his French club side Lyon, who want to make a big profit on any sale.
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According to Ferveur Lyonnaise, Lyon would be eager to sell if buying clubs offered £30million.
The report adds that Everton are the club with the strongest interest in securing O’Brien.
However, they are only willing to pay a fee close to £20million, which falls short of Lyon’s valuation.
West Ham United and Nottingham Forest are also said to be assessing the situation.