Everton are one of four clubs to have made an offer for Lille defender Gabriel Magalhaes.
Another unnamed English club and two Italian sides have also had offers accepted by the Ligue 1 side and it is expected the deal could be finalised in the next 10 days, ready for next season.
The 22-year-old joined Lille from Brazilian side Avai in 2017 for £1.5m and he is expected to now cost around £30m after a string of impressive performances this season.
Arsenal and Tottenham were previously reported to have been keeping tabs on him in more than one English newspaper.
Magalhaes is one of a string of young stars emerging from Lille’s squad under the stewardship of sporting director Luis Campos and head coach Christophe Galtier.
Defensive midfielder Boubakary Soumare was a January target for Manchester United and Chelsea, while striker Victor Osimhen has been tracked by the likes of Liverpool, Chelsea and Spurs.
Magalhaes is also highly sought-after as one of few promising young left-footed centre-backs, along with the likes of Evan Ndicka, who has been watched by Liverpool and Arsenal.
Magalhaes has made 52 appearances for Lille, including six in the Champions League, having spent time on loan at Troyes and Dinamo Zagreb II before breaking into first-team football in France.