Everton is one of four clubs that has made an offer for Lille defender Gabriel Magalhaes.
Another unidentified English club and two Italian teams have also received offers accepted by the Ligue 1 team and the deal is expected to be finalized in the next 10 days, ready for next season.
The 22-year-old joined Lille from the Brazilian side of Avai in 2017 for £ 1.5 million and is now expected to cost around £ 30 million after a series of impressive performances this season.
It was previously reported that Arsenal and Tottenham had been monitoring him in more than one English newspaper.
Magalhaes is one of a series of young stars emerging from the Lille team under the direction of sports director Luis Campos and head coach Christophe Galtier.
Defensive midfielder Boubakary Soumare was a target in January for Manchester United and Chelsea, while striker Victor Osimhen has been tracked by people like Liverpool, Chelsea and Spurs.
Magalhaes is also highly coveted as one of the few and promising left-handed central runners, along with Evan Ndicka, whom Liverpool and Arsenal have seen.
Magalhaes has made 52 appearances for Lille, including six in the Champions League, after spending time on loan at Troyes and Dinamo Zagreb II before entering first-team football in France.