Sky Sports News understands Everton have made a £5million bid for Sheffield United full-back Kyle Naughton.
The 20-year-old is one of the most promising talents outside the Premier League and has been linked with a move to the top flight this summer.
After impressing in the Blades' ultimately unsuccessful bid for promotion from the Championship, Naughton is reportedly a target for Aston Villa, Manchester City and Manchester United.
However, it is understood Everton are trying to pip their top-flight rivals to the right-back's signature after lodging an offer with the Blades.
Toffees manager David Moyes is willing to pay an initial £3.5million for Naughton, with incentives eventually taking the deal to £5million.
Moyes' Bramall Lane counterpart Kevin Blackwell told skysports.com last week that he was confident of keeping the youngster over the summer.
Blackwell, though, will now face a stern test of his resolve as Moyes looks to improve the options in his squad ahead of next season.