The Toffees have enjoyed a fine Premier League season so far, and are keen to strengthen their squad in order to repeat their achievements next season.
As a result, manager David Moyes is set to delve into the transfer market at the end of the current campaign, and has made Atsu one of his top targets.
The 21-year-old Ghanaian, who represented his nation at the Africa Cup of Nations recently, is said to held in high regard by the Portuguese champions.
However, they are willing to accept a fee in the region of £10m, which has tempted the Goodison park club, who are keen to further their attacking options.
Although Moyes is thought to be working on a strict budget once more this summer, he is willing to spend big to land Atsu.
The Porto star is under contract until 2014, but negotiations regarding an extension of that deal have stalled recently, opening the door for a move.
Moyes is also acutely aware that Marouane Fellaini may move on this summer, and is planning for that eventuality by looking at forward thinking alternatives.
The Belgian is wanted by both Manchester clubs as well as Chelsea and Arsenal.
[cat_link cat=”everton” type=”grid”]