Everton have reportedly turned down the opportunity to sign long time target Alvaro Negredo from Valencia.
Negredo, 29, has been an Everton target since David Moyes attempted to sign him in his last season at the club, and has only recently signed for Valencia from Manchester City - but the La Liga side are reportedly ready to sell the Spanish striker.
Negredo spent last season on loan at Valencia from Manchester City, with a clause that meant Valencia had to purchase the striker for around £20million. After an unconvincing loan spell where he scored just seven goals in 36 appearances, Valencia have been left with a misfiring striker and are now looking to recoup their £20million outlay.
The striker spent one season with Manchester City, scoring 26 in all competitions with nine in the Premier League on the way to the club being crowned champions. Negredo's last goal in England came in January 2014, against West Ham in a Capital One Cup semi final.
Everton targeting attacking reinforcements
Everton are looking for attacking depth to support main striker Romelu Lukaku, and are reportedly targeting players such as John Guidetti and Lukas Podolski. Both would be considerably cheaper options than Negredo and would provide Everton with a different style of player to fit in their system, compared to the similar styles of Lukaku and Negredo.
The Blues will be hoping Lukaku can transfer his Europa League form into the Premier League next season, boosting his goal return from 10 in the league last season to something a lot higher next season.
Would Negredo make sense?
Negredo is a similar type of player to Lukaku, a big striker who looks to dominate his marker using his strength. Negredo would make sense in Roberto Martinez's one-striker system, but his lack of goals and asking price has to be a huge concern in any potential transfer deal.
The case could be made that he is a better back up option than what Everton currently have in Arouna Kone but would come in on nearly double the Ivorian's wages. Kone can provide Everton with backup to Lukaku next season, as he did this season when Everton utilised a two-striker system in games after Europa League excursions.