Benfica striker Raul Jimenez is reportedly attracting the interest of Everton amid rumours the Toffees have bid for the forward.
Reports say Everton have already launched a £27.5million bid, but the Portuguese giants are holding out for a fee nearer to £40million.
Everton have spent a whopping £93million so far this summer but, largely due to the £75million sale of Lukaku to Manchester United, they have actually made a net profit on transfers - freeing up room to spend more money on their squad.
Jimenez scored 11 goals in 32 appearances for Benifca last season and, at 6ft 1in tall, he would bring some much-required physicality to Everton's new-look forward line up.
The Blues broke their transfer record last week to sign Gylfi Sigurdsson from Swansea for £45million and do not appear to be finished with their spending spree this summer just yet.
Jimenez, who has 54 caps for Mexico, joined Benfica last summer for 22m euros.