Championship side Coventry City are interested in signing Everton striker Ellis Simms on a permanent deal.
Simms spent the first half of last season on loan at Sunderland, scoring seven goals, and netted once in 11 games after returning in January.
The academy product, 22, is reportedly valued at between £7m and £10m.
Simms could replace striker Viktor Gyokeres at Coventry, with the Swede being linked with an £18.5m move to Portuguese giants Sporting Lisbon.
Gyokeres scored 23 goals last season as the Sky Blues were beaten by Luton in the Championship play-off final on penalties.
Some Everton first-team players returned for pre-season training on Thursday, but Simms was not seen with the group amid talk of a move away.
Tom Davies, Yerry Mina, Andros Townsend and Asmir Begovic have all left after their contracts expired, while loan deals for Conor Coady and Ruben Vinagre have not been made permanent.
Everton survived in the Premier League on the final day and the squad is undergoing an overhaul, with the acquisition of a striker a priority after the side scored only 34 goals in 38 games last season.
In an interview with a local newspaper on Tuesday, Almeria chief executive Mohamed El Assy said the Toffees had made a bid for the La Liga side’s 21-year-old frontman El Bilal Toure.
The Mali international reportedly has a 40 million Euros (£34.3m) release clause, but BBC Sport understands El Assy’s quotes about a formal offer from Everton are wide of the mark.
