Carlo Ancelotti is reportedly keen to bring Napoli duo Allan and Nikola Maksimovi? to Goodison Park after giving up on number one defensive target Brazilian Gabriel Magalhaes.
Allan, 29, was previously linked with a move to Goodison Park back in the January transfer window but a proposed move failed to materialise.
Maksimovi?, 28, however, is a new target for the Toffees after they have seemingly admitted defeat in the race for Lille centre-back Gabriel Magalhaes.
Everton are believed to have crossed Magalhaes off their defensive shortlist as giants Manchester United and Arsenal reportedly lead the race for the £20m rated centre-back.
According to the report Serbian Maksimovi? is looking increasingly more likely to depart the Stadio San Paolo after manager Gennaro Gattuso opted to leave the defender on the bench against Barcelona in their recent Champions League round of 16 tie.
It is not yet understood how Everton plan on breaking the £45m for both players up, however it is believed that Napoli will demand £27m up front for midfielder Allan.