Everton have held further talks with Napoli over a £25million fee for 29-year old midfielder Allan.
The Goodison club are also continuing negotiations with Watford for Abdoulaye Doucoure in a concerted effort to strengthen their midfield options for the new season.
Napoli midfielder Allan has been included in the Serie A club’s pre-season training camp in the Italian city of Castel di Sangro.
And after reports from Italy suggesting the Toffees are close to finding an agreement with the Italian outfit for the signing of the Brazilian, Sportsmail can reveal that further negotiations have taken place.
However, Sportsmail also understands that the Italians want £30m for the 29-year-old.
Meanwhile, Doucoure, 27, wants to leave Watford after their Premier League relegation.
The Toffees had an opening bid for the Frenchman rejected last week but the midfielder is keen to link up with Carlo Ancelotti at Goodison Park.
Everton failed in a £30m bid to sign Doucoure a year ago but have returned after missing out on Pierre-Emile Hojbjerg, who has joined Tottenham from Southampton.
The 27-year-old Frenchman has played 141 games for the Hornets, scoring 17 goals since joining in 2016.
Everton are understood to be willing to exercise patience in their pursuit of new signings this summer, with the transfer window open until October 5.