Everton manager Ronald Koeman is lining up a £25 million bid for Gylfi Sigurdsson as the club signal their intent with new signings.
Koeman will make a substantial offer for the Icelandic international following the appointment of Steve Walsh as director of football.
Sigurdsson has been a target for both Koeman and Walsh at their former clubs and Everton have now identified the Swansea midfielder as a transfer target for the summer.
The 26-year-old impressed at Euro 2016 as Iceland reached the quarter-finals in their first major tournament.
Everton’s appointment of Walsh means that Koeman will now kick-start his recruitment drive following a relatively quiet summer that has seen just one signing so far.