Everton are reportedly preparing to make an official approach for Roma playmaker Cengiz Under.
Having made just 10 starts and eight substitute appearances in Serie A and the Europa League this season, the 22-year-old is expected to be made available by Roma during the next transfer window.
According to Calciomercato, Everton have identified the Turkey international as a potential addition to their first-team squad.
While Roma had been hoping to recoup in the region of €40m (£35.13m), the Italian side accept that they will have to lower their valuation in light of the coronavirus pandemic.
Roma are allegedly hopeful of agreeing a proposal which also includes Moise Kean, who has struggled since joining Everton from Juventus.
Given their respective age and potential, there may be scope for a straight exchange deal to be agreed between the two clubs.