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Earlier this week, we covered an article in La Voix du Nord, Lille’s local newspaper, explaining that Everton were one of three sides keen on Rafael Leao.

The young forward fits the criteria the Toffees appears to have set for their new attacking reinforcement, especially with repeated links to Moise Kean also appearing in the Italian media.

L’Equipe on Thursday take it a step further believing Everton to have made an offer for the 20-year-old.

What the offer is isn’t entirely clear, however, as the French outlet list all three bids (with the other two most likely coming from Valencia and Napoli), but they don’t state who each one is from.

The three amounts on Lille’s table are €35m + €5m in bonuses, €37.5m and, finally, €32.5m + 10% of any profit made from a future sale.

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If we’re just going by sheer financial power, you would expect the €37.5m one to be Everton’s, but that’s just us speculating, and with Marcel Brands in charge, maybe the €35m + €5m fits the Toffees’ model best.

Either way, Leao has had his head turned by these offers, with contracts put in front of him that would see him triple his current wage, which the Ligue 1 side aren’t prepared to match to keep him.

That’s why L’Equipe reckon there is a ‘strong chance’ of the young Portuguese forward leaving the north of France after just a year.

Will it be for Goodison Park, though?