Everton reportedly rejected the opportunity to sign Lyon attacker Memphis Depay earlier this summer.
The Netherlands international has scored 39 times in 116 appearances for Lyon since joining the French outfit from Manchester United in January 2017.
According to the Daily Mail, Everton were offered the attacker during this summer's transfer window, but the Toffees turned down the chance to bring the 25-year-old to Goodison Park.
The report claims that the Merseyside giants are still hopeful of completing a deal for Wilfried Zaha, with the attacker said to have skipped Crystal Palace training on Thursday ahead of a possible exit.
Marco Silva's side have completed deals for Moise Kean, Andre Gomes, Jean-Philippe Gbamin, Fabian Delph and Jonas Lossl during this summer's transfer window, while Djibril Sidibe has arrived on loan.
Everton will open their 2019-20 Premier League campaign away to Palace on Saturday afternoon.