Everton are reportedly keen to complete Steven Naismith's transfer to Norwich City, to free up funds to sign Ukraine star Andriy Yarmolenko.
Toffees boss Roberto Martinez is keen to sign the Dynamo Kiev winger before this summer's Euro 2016 tournament in France, when the 26-year-old is expected to shine for his country and potentially increase his transfer value.
However, the Daily Express claim Everton will only make their £21million offer once Naismith's £8m switch to the Canaries is completed.
The Scotland international was reportedly close to joining Norwich at the end of the previous transfer window and speculation about the move being revived has continued into January.
The former Rangers forward has scored four goals in 13 games for Everton so far this season, to take his total tally for the club to 26 goals in 123 appearances.
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