Lazio are reportedly unwilling to sell Ciro Immobile for any price during this summer's transfer window.
The 30-year-old currently leads the race for the European Golden Boot, having found the back of the net on 27 occasions in 26 Serie A outings during the 2019-20 campaign.
In all competitions, meanwhile, the Italian has 30 goals in 33 outings this term, and Everton boss Carlo Ancelotti is believed to be keen on bringing the striker to Goodison Park.
However, according to Calciomercato, Lazio are unwilling to part with their striker this summer and are attempting to tie him to a new contract.
Immobile currently has a deal with Simone Inzaghi's side until June 2023, but the report claims that the Serie A giants want the Italian to extend his contract through to 2025.
Everton, meanwhile, are thought to have made an offer for Lille defender Gabriel Magalhaes.