Everton's summer recruitment drive is beginning to gather momentum as David Moyes and the Friedkin Group continue working on several targets.
The Toffees have already been linked with a number of players during the opening weeks of the window.
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Feyenoord striker and Eredivisie top scorer Ayase Ueda is a name under consideration as Everton search for additional goals at the top end of the pitch, while efforts to bring Chelsea youngster Tyrique George back to Merseyside have also generated significant attention in recent weeks.
Strengthening the midfield has been another priority.
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Everton have spent much of the summer assessing options capable of adding energy, creativity and long-term value to the squad.
That search has repeatedly brought them back to Middlesbrough star Hayden Hackney, who was the Championship's standout performer last season
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The Merseysiders want to make it more financially viable.
Now it appears the club are stepping up their efforts.
Everton remain in Hayden Hackney talks with Crystal Palace bid expected in days
According to Ben Jacobs and GiveMeSport, Everton remain in active talks over a deal for Hackney and are preparing a third offer as they look to fend off growing competition for his signature.
Hayden-Hackney
The report states that Everton are now willing to move closer to Middlesbrough's valuation, with discussions continuing between the two clubs.
Hackney has become one of the most sought-after midfielders outside the Premier League.
The 23-year-old enjoyed an outstanding campaign with Middlesbrough, earning Championship Player of the Season recognition and attracting attention from several top-flight clubs.
His ability to control games from midfield, combined with his work rate and technical quality, has made him one of the division's most valuable assets.
Middlesbrough's Hayden Hackney in action with Ipswich Town's Sammie Szmodics
Everton's interest is not new.
Moyes admired the midfielder previously, and the club have continued monitoring his development. The difference this summer is that Hackney appears much closer to leaving Boro following another impressive season and the club's failure to secure promotion.
The latest reports suggest Everton have already seen earlier proposals fall short of Middlesbrough's expectations.
Boro are believed to value Hackney at around £25 million and have shown little desire to lower their demands despite the player entering the final stages of his contract.
Everton's next offer is expected to move closer to that figure as they attempt to break the deadlock.
Hayden-Hackney-Boro
Competition remains a concern.
Crystal Palace have also been strongly linked with Hackney and are understood to be considering a significant bid of their own, which could arrive in a matter of days according to Jacobs and GiveMeSport.
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Other Premier League clubs have monitored the situation throughout the summer, although Everton are still widely viewed as one of the frontrunners in the race.
There is further encouragement for Everton behind the scenes.
Multiple reports indicate Hackney favours a move to Goodison Park's successor home and is attracted by the opportunity to work under Moyes.
That preference could prove crucial if several clubs ultimately meet Boro's asking price.
Preston North End's Lewis Dobbin in action with Middlesbrough's Hayden Hackney and Luke Ayling
For Everton, securing Hackney would represent a major statement of intent.
The 'top player' fits the profile of player the club have increasingly targeted under the Friedkin Group: young, ambitious and capable of improving further while already possessing significant first-team experience.
With a third bid reportedly being prepared and Hackney keen on the move, Everton will believe they are edging closer to landing one of their priority targets.
The coming days could be pivotal as the Toffees attempt to turn long-standing interest into one of the most important signings of their summer.
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