Everton are interested in signing Manchester United winger Memphis Depay, according to Sky sources.
However, it is understood the two clubs want different deals that would see the Netherlands international leave Old Trafford this month.
Sky sources understand the Toffees want a loan with an option to buy, while United want to sell him permanently.
Nice were also interested in Depay, who has been unable to establish himself in Jose Mourinho's first-team plans, but the French Ligue 1 club ruled out a move earlier this week.
United signed Memphis Depay under Louis van Gaal's reign as manager, in a £25m deal from PSV Eindhoven.
The 22-year-old made 45 appearances for United in all competitions last season but he has not made a single start in the Premier League under Jose Mourinho.
His last appearance came in November when he came on as an 82nd-minute substitute in the 4-0 Europa League win over Feyenoord.
Sky sources understand Everton want to strengthen three key areas this month; on the wing, in central midfield and central defence.
They have signed winger Ademola Lookman from Charlton and are interested in Depay's United team-mate Morgan Schneiderlin as well as Roma defender Kostas Manolas.