Sam Allardyce reportedly wants to reunite with Jermain Defoe at Crystal Palace and will make an official approach for the Sunderland striker next week.
The Black Cats have already rejected one bid from West Ham United for the 34-year-old, who has scored 29 goals since joining the club in January 2015.
David Moyes has categorically ruled out selling 'priceless' Defoe but, according to The Sun, Palace are about to test the Scotsman's resolve by tabling an offer of their own.
Allardyce is said to be keen to work with the England international again after relying on him to fire Sunderland to safety last season, but it may take an offer of £12m - double that offered by United - to prise him away from the Stadium of Light.
Palace have struggled for goals since Allardyce took charge last month, scoring just twice in four matches - including a blank against Bolton Wanderers at the Macron Stadium on Saturday.
