Big money target
Everton are looking to finally sign a striker to replace Romelu Lukaku and that could come in the form of a top £40million rated striker in January.
The Toffees were looking to sign a forward during the summer after their star player in Lukaku left for Manchester United.
Though, it was easier said than done for the Merseysiders who struggled to land any of their top targets and ended the window empty handed.
It was thought that Olivier Giroud was the clubs top target but he eventually decided to stay at Arsenal, but they will make another move for him this winter.
A £40million bid for the Frenchman is being lined up by Everton according to the Sunday Mirror in an attempt to convince the player to move.
Arsene Wenger explained that he did give Giroud the chance to leave the club in the summer window but it was Giroud who decided to stay.
Everton are looking to try their luck again in the next window with a very appealing deal for Arsenal who may look to push the striker towards the door.
That comes because the club are strongest in the striking position and Giroud is second choice behind Alexandre Lacazette and £40million is a lot of money.
Though the final decision will rest with Giroud and with the way Everton are performing right now, it may be difficult to convince him to join.
Everton boss Koeman is set to push through a £40m deal for Giroud in the new year after failing to land the man he wanted to replace Lukaku.
— Bolarinwa Olajide (@iambolar) September 24, 2017
Everton fail with Costa bid
While Everton moved for Olivier Giroud in the previous transfer window, they also made an unexpected move for Diego Costa.
A move to Atletico Madrid was beginning to stall and looked like it could fall through.
That meant that Everton would bid even more than Atletico did in an attempt to seal his signature.
Though, there was one reason why it did not go through.