Everton manager Sam Allardyce has allegedly earmarked Celtic striker Moussa Dembele and West Ham United's Diafra Sakho as potential January targets.
The Blues have already recruited Turkish forward Cenk Tosun during the winter transfer window, but are on the lookout for another new striker, according to The Sun.
Allardyce is said to have attempted to bring Sakho to Everton in a deal which would have seen Kevin Mirallas move in the opposite direction before the Belgian winger signed for Olympiakos, but is still hopeful of securing his services, despite reported interest from Newcastle United.
Meanwhile, the report suggests that the Toffees head coach is also monitoring the situation with Dembele, who was close to joining Brighton & Hove Albion before the move stalled over Celtic's £20m valuation.
Should Dembele or Sakho sign for Everton, Spanish striker Sandro Ramirez has been tipped to leave the club to boost his prospects of finding first-team football.
Mark Langshaw
