Correa has been on Everton’s radar for several weeks and the club have been in talks with his representatives over a switch this summer.
Rafael Benitez wants to add a versatile forward to his squad and the Argentine has emerged as the prime candidate for the Spanish tactician.
After weeks of weighing up whether to make a move for Correa, Everton have finally made a concrete effort to sign him.
According to Italian outlet La Lazio Siamo Noi, Everton have put in a bid worth €32m and are ready to pay another €4m in add-ons.
The add-ons are not easily achievable and Lazio want Everton to put in more of an effort to make the bonus payment structure more palatable.
But the two clubs are on the same wavelength and are not very far away from reaching an agreement over a fee.
However, the key obstacle remains the player’s will as Correa is not enamoured at the prospect of joining Everton at the moment.
Inter are his preferred choice and he reportedly wants to wait for the Serie A champions to make a move for him.
Everton are hoping to convince the player by offering him a lucrative contract offer worth more than €5.5m per season.
