The Toffees will make an audacious move for Manchester United skipper Wayne Rooney and outcast Memphis Depay in January, according to the Daily Express.
The pair have fallen down the pecking order since the arrival of Jose Mourinho who invested heavily in the summer to ensure his side would be in the title race
Players such as Juan Mata and Ander Herrara have been preferred to Wayne in midfield while Memphis sits behinds the likes of Antony Martial, Marcus Rashford and Henrikh Mkhitaryan with the summer signing beginning to prove his worth in recent weeks.
Both look likely to play little part in the rest of the season and that has prompted Everton to make their move, with manager Ronald Koeman stating previously that he would happily sign both players if they were available.
Having put the pressure on the club over transfer targets, Farhad Moshiri and Bill Kenwright will now be looking to back their manager and provide a hefty chunk of funds for both Koeman and Steve Walsh to strengthen the squad with Depay and Rooney clear targets.
Other names mentioned are Manolo Gabbiadini, Morgan Schneiderlin and Virgil van Dijk and the Merseysiders look to build on their ambitions of achieving a top four finish.