Everton are reportedly willing to offer James McCarthy plus cash to sign Sunderland defender Lamine Kone.
The Toffees were heavily linked with a move for the French centre-back last summer, but the Black Cats held firm and refused a transfer.
It appears as though Everton manager Ronald Koeman has not given up the pursuit as the Merseyside club are prepared to part with £10m and McCarthy, according to The Sun.
McCarthy, who joined the Toffees from Wigan Athletic in 2013, has struggled for first-team action this season having made just eight Premier League appearances, only six of which have been starts.
Everton have already signed Morgan Schneiderlin and Ademola Lookman this month.