Everton are interested in signing Burnley star Andre Gray, according to reports in the Liverpool Echo.
The former Brentford man only moved to Turf Moor in the summer for a club record £9m, but has already attracted interest from the likes of the Toffees, West Ham and Aston Villa after notching nine goals in twelve starts.
The Clarets are understood to have placed a £15m valuation on the 24-year old, which coupled with the fact he had already played for Brentford earlier this campaign, could deter any move until at least the summer.
FIFA rules state that no player can register for three separate teams in one season.
A former England C international, the striker has worked his way up through the lower leagues with the likes of Hinckley Town and Luton earlier in his career.
Romelu Lukaku, the current star striker for the blue half of Merseyside, has been linked with a big money move to European giants Paris Saint-Germain at the end of the season.