Benitez has roped in two wingers in Andros Townsend and Demarai Gray so far in the transfer window, but is keen on further bolstering his frontline by adding a new striker.
The Toffees were keen on Lazio man Joaquin Correa, but he has now joined Inter and Benitez has turned his attention towards alternative targets.
Benitez has zeroed in on Brighton hitman Maupay as a potential recruit, although Everton are tipped to find it difficult to seal a deal for him owing to Financial Fair Play regulations.
The Merseyside giants need to offload players before they are in a position that will enable them to swoop for the likes of Maupay, who is also attracting interest from Ligue 1 giants Marseille.
A clutch of stars including Fabian Delph, Cenk Tosun and Moise Kean are all players Everton are yet to find a solution for, while they are willing to listen to offers for Jonjoe Kenny, Mason Holgate and Jarrad Branthwaite.
Brighton forked out £20m to lure away Maupay from Brentford in the summer of 2019 and they are expected to demand a significant fee for his signature; he also having two years left on his current deal at the club.
Everton will only be able to spend cash if they can balance the books by selling players and thus as it stands, a deal for Maupay before the window slams shut is looking unlikely.
