Everton are looking to sign the Napoli duo Allan and Lozano this summer.
According to Daily Star, both players have fallen out of favour at the Italian club and they could be sold to balance the books.
Napoli could miss out on Champions League football next season and they will need the extra funds raised through sales.
Carlo Ancelotti has worked with both players during his time at the club and he will be aware of their strengths.
Allan was a star for Napoli when Ancelotti was in charge and he could have a similar impact at Everton. The Toffees need a midfield controller like him.
Also, Lozano has shown his quality in the Eredivisie and for Mexico. He has struggled in Italy but a move to the Premier League could help him resurrect his career.
The 39-cap Mexican international will add pace, flair and goals to the side. Everton have Iwobi and Bernard as their wide players but they aren’t as effective in front of the goal.
It will be interesting to see if Everton back their manager in the transfer market this summer. They have the financial muscle to pull off these transfers.
Ancelotti will be hoping to turn around the club’s fortunes next season and he will need help in the transfer market in order for that to happen.