Everton are reportedly interested in signing Sheffield United defender Sam Graham.
Graham, 16, signed professional terms with United in March, and is committed to the Blades until 2020.
However, according to the Liverpool Echo, Everton have watched Graham on a number of occasions this season, with the Toffees preparing to make their move for the centre-back when the January transfer window opens for business.
Everton have recently done business with Sheffield United - signing Dominic Calvert-Lewin in the summer of 2016, and the 20-year-old has impressed since arriving at the Merseyside club.
The Toffees, who sacked Ronald Koeman last week, remain in the Premier League relegation zone after losing 2-0 at Leicester City on Sunday afternoon.