The Toffees are desperate to bolster their options in the final third before the transfer window closes tonight, but have struggled to make progress.
They have now turned towards Italy’s Serie A for an option and want to bring Beto to Goodison Park.
Everton have sent an offer of €25m to Udinese for Beto, plus bonuses, as they seek to sign him on a permanent basis, according to Italian outlet Tutto Mercato.
Beto has made 20 appearances in Serie A so far this season, hitting the back of the net on seven occasions.
It is unclear how Udinese will react to the offer put on the table for the 25-year-old, especially with limited time to find a replacement.
Beto struck against Monza, Fiorentina, Sassuolo, Hellas Verona, Lecce and Bologna for his seven league goals.
The Portuguese striker drew a blank in big clashes with AC Milan, Roma, Inter, Lazio, Napoli and Juventus.
Napoli are also keen on him, but with a view to a summer move.