Everton have highlighted Newcastle midfielder Georginio Wijnaldum as one of their key transfer targets before the start of the new season.
The club's transfer committee met earlier this week and pinpointed the 25-year old as a vital part of Ronald Koeman's new-look midfield.
And Sky Sports News HQ understands that bids in excess of £25m would land the midfielder, who cost Newcastle £14.5m just 12 months ago.
Koeman was reportedly keen to sign the Dutch international when manager of Southampton and it is understood Everton have made tentative inquiries to Wijnaldum's representatives regarding the player's situation at St James' Park.
However, sources at Newcastle have told us they have not received any contact from Everton and nor are they expecting any.