Everton have identified Michael Keane as their number one defensive target this summer, according to Sky sources.
The Toffees are keen to bolster their defensive options ahead of next season and Sky Sports News HQ understands they are currently the favourites to sign the Burnley centre-back.
Keane has only one year left on his current contract at Turf Moor and is expected to leave Burnley, despite the club retaining their Premier League status last season.
Everton manager Ronald Koeman revealed his interest in Keane in January, but insisted he was one of a number of defenders on his wish list.
Sky Sports News HQ understands Everton are yet to table an offer for Keane and they could face competition from Manchester United in the race to secure the 24-year-old's signature.
Keane left United to join Burnley for £2m in 2015, four years after he signed his first professional contract at Old Trafford.
United are understood to have a 25 per cent sell-on clause standing from that deal, meaning they would be due a quarter of any fee paid to re-sign Keane.
As well as Keane, Sky Sports News HQ understands United are also pursuing Virgil van Dijk and Victor Lindelof as manager Jose Mourinho attempts to strengthen his centre-back options.