Everton are not considered to be in contention for Italian striker Manolo Gabbiadini.
The Napoli player has been linked with the Blues previously, especially during the closing days of the summer transfer window. However, multiple Italian media sources are now claiming that Wolfsburg are close to signing the forward ahead of Southampton.
Per Corriere dello Sport, Wolfsburg are offering €16m plus €2m in bonuses, slightly below the €20m that Napoli are asking for. There are no reports as yet to what the Saints best offer is.
Gabbiadini has endured a tough season so far, with just three goals of which two were from the spot. It was expected that he would kick on after the Partinopei sold Gonzalo Higuain at the beginning of the year. However, he failed to make an impression and new signing Arkadiusz Milik grabbed his chance and has taken over the starting spot.
The Toffees are likely to complete the signing of Charlton Athletic youngster Ademola Lookman in the first few days of the January transfer window. Lookman has seven goals in the Championship so far.