According to reports in The Sun, Everton boss Sam Allardyce wants to sign £20m-rated Crystal Palace defender James Tomkins during the January transfer window.

Having led the Merseyside outfit to four wins and a draw since taking charge of the Merseyside outfit – leading them way from the relegation zone and into the top-half of the Premier League table as a result – The Sun says that Allardyce is looking to the future and wants the 28-year-old to bolster his side’s backline having worked with him twice already during his managerial career.

The Eagles brought Tomkins to the club from West Ham United for £10m in July 2016, but the report adds that the south London outfit would likely want double that for the centre-back now, even if Roy Hodgson wouldn't really want to lose him in the New Year.

Meanwhile, The Times reported on Thursday that Arsenal and Manchester City are both keeping tabs on Burnley defender James Tarkowski, who is said to be on the verge of an England call-up.

While Allardyce may see Tomkins as his first-choice target, he may be making a shrewd move if he brings the Clarets centre-back to Goodison Park in the New Year instead.

Here are three reasons Everton should sign Tarkowski instead of the Palace man…

Statistics

Tarkowski has been one of the standout defenders in the Premier League this season following some fine performances at the heart of the Burnley backline, and he is one of the main reasons that the Clarets currently lie sixth in the standings and have kept nine clean sheets in 18 top flight matches.

According to WhoScored.com, the 25-year-old has made 28 successful tackles, 30 interceptions, 145 clearances and 36 blocks, while he has also shown that he is good on the ball by successfully completing five of the seven dribbles he has attempted.

While he has played every minute of his team's league campaign Tomkins has only really been a regular for Palace in recent weeks, only featuring in half of their top flight fixtures.

Potential

While Tarkowski only turned 25 years of age last month, Tomkins will celebrate his 29th birthday in March and there is no doubt which player has the potential to develop and improve if they are signed by Everton.

The Clarets defender has been so impressive this season that he is on the verge of being called up for England by Gareth Southgate, and the fact that he is also reportedly being eyed by Manchester City and Arsenal shows the quality that he has.

Meanwhile, Tomkins has struggled to get a regular run in the starting XI with West Ham and now Crystal Palace, and there won't be many people that think that he would be a better signing than Tarkowski.

Price tag

The fact that The Sun says that Tomkins could cost Everton £20m means that the Toffees should certainly look into buying Tarkowski instead, especially with the money that Sam Allardyce should have to spend in January.

The 25-year-old only has 18 months remaining on his contract with the Clarets and while the Lancashire outfit managed to get a fee that could rise up to £30m from the Merseyside outfit for Michael Keane during the summer, Allardyce would hope to get his former Burnley teammate for a lower fee that isn't much over the asking price for Tomkins if he did move for him in the New Year.

Do you agree, Everton fans? Let us know below.