Following a takeover at Everton by billionaire Farhad Moshiri, the Toffees are now flush with cash and looking to replace outgoing keeper Tim Howard with England international Joe Hart, 29.
The Manchester City goalkeeper is thought to be one of the few players new manager Pep Guardiola will not look to replace, however Everton believe they can tempt the club with a £40m transfer bid.
Hart has enjoyed a solid season for City, and one of the few players who have impressed during this seasons campaign, particularly in the Champions League run.
Despite the speculation, no deal will be made until the player has returned from international duty with England at the European Championship.
Read all transfer ins and outs, completed deals visit football transfer news.
