Everton made a last ditch bid of €75m in an attempt to lure Diego Costa away from Atletico Madrid, according to reports in Spain.
The 28-year-old striker has returned to Los Rojiblancos after a three-year spell at Chelsea but a report in Marca highlights the Toffees made a bid to sign him this summer.
The Spain international had been told at the start of the summer by boss Antonio Conte to find himself a new club, and the Merseyside club reportedly wanted a deal.
Such a deal would have seen the Brazil-born player replace Romelu Lukaku, now at Manchester United, at Goodison Park.
Costa is undergoing the process of returning to Atleti in a move which could reach €65m after add-ons, while it is also stated AC Milan were interested, but the striker only wanted a return to the Spanish capital.