German side VfL Wolfsburg, who lost out in the race to sign Romelu Lukaku last summer, are set to make another bid for his services in the coming transfer window.
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Lukaku only joined Everton from Chelsea in a £28 million deal last August, but he has failed to spark at Goodison in his second full season on Merseyside.
The 21 year old is thought to be keen on a move away from England, and with Wolfsburg flying high in second place in the Bundesliga, the lure of potentially playing in the 2015/16 UEFA Champions League will be very attractive.
According to the Daily Mirror, sources close to Wolfsburg think it will take at least £33 million to make Everton consider selling, but the club are more than willing to pay that much to secure his services.