The Toffees are desperate to bring in a forward to solve their goalscoring issues in the ongoing window.
Everton have their eyes set on 25-year-old Udinese star Beto, who scored ten times for the Italian outfit in Serie A last season.
The Merseyside giants tabled an initial bid of €25m which they saw getting rejected as it failed to match Udninese’s expectations.
Everton went in with an improved second bid of €30m and which is close to the Italian outfit’s €35m asking price.
Both clubs are in negotiations and according to Spanish outlet Relevo, Everton are closing in on the signature of the 25-year-old.
The centre-forward is expected not to be part of Udinese’s travelling squad for Salernitana on Monday.
It is said that Beto is keen on a move to Goodison Park and Everton are optimistic about sealing the deal.