Everton have joined the race to sign unwanted striker Diego Costa from Chelsea on a short-term loan deal, according to a report.
The Spain international, who top scored for the Premier League champions once again last season, has been told by boss Antonio Conte that he is free to leave if an interested club can be found.
Costa has repeatedly made clear that he only wants to join Atletico Madrid, where he has spent a combined six years of his career, but a transfer ban has made any deal awkward for the Spanish club to push through.
The Sun have touted Everton as a potential temporary club for Costa, however, until Atleti are given the green light to register players in January.
Asked about the speculation, Toffees boss Ronald Koeman told reporters: "Of course you like to sign players for the future, but if you can get the best one that way, then why not?
"That's for six months, the season, two years. It's difficult because it needs to be a quality player, or a young player who can develop or improve.
"We have the possibility maybe to sign good players, but we don't play in the Champions League – and that sometimes makes things very difficult."
Costa, currently on strike in Brazil, is said to have been warned that he must return to training with Chelsea or risk being heavily fined.