Everton are understood to have Phil Jones and Jack Wilshere at the top of their list of reinforcements in the summer but only if Sam Allardyce remains as manager.
The Times is reporting that the Toffees have the Manchester United defender on their radar with the knowledge that his current contract expires at the end of next season but they do have an option to extend it for another year.
The question is whether United will trigger that extension and if they donâ€™t then Everton will likely attempt to sign the player who made his professional debut when Allardyce was in charge at Blackburn Rovers nine years ago.
Jones has been impressive at the heart of Jose Mourinhoâ€™s defence this season but he has been prone to injury throughout his career and is currently sidelined with a hamstring strain that has kept him out for the past month.
Meanwhile, The Sun is reporting to that the Toffees are ready to try and prise Jack Wilshere away from Arsenal where theÂ midfielder becomes a free agent in the summer and talks aimed at keeping him at the Emirates Stadium have reached a stalemate.
The 26-year-old has come back from a string of injuries to play his way back into the Gunners first-team but the North London giants want him to take a pay-cut on his current Â£110,000 a week deal.
It is understood that the preference of the England international is to stay at the club but the lack of progress over a new deal has put a host of clubs on alert including Everton who could offer Wilshere a pay-rise to come to Goodison Park.
The Merseysiders are looking to learn from the mistakes made during last summerâ€™s transfer window as they look towards next season and a push for a place in the top six of the Premier League.