Everton have been linked with a January move for Sporting Lisbon star William Carvalho.

According to the report from Portuguese newspaper Record, the Blues are said to be preparing a £31 million offer for the midfielder that they’ve tried to sign for a number of transfer windows.

The 25-year-old was linked with a summer move to West Ham United but the Hammers were unable to get a deal over the line.

Despite Everton being reportedly prepared to spend close to €40 million on Carvalho, Sporting are reported to consider him ‘untransferable’ however, reports suggest if they were to sell their prized asset, negotiations would begin at a fee closer to €60 million.

Ronald Koeman and his side have already heavily invested in the midfield area of the pitch during the summer transfer window but with James McCarthy set to be offloaded and Ross Barkley still missing, the Dutch boss could be in the market for a midfielder.

That is if he is still Everton boss by the start of the January transfer window.

Do the Blues need Carvalho?

Everton don’t particularly need Carvalho nor any other defensive midfielders as they already have Idrissa Gana Gueye and Morgan Schneiderlin as first choice.

Davy Klaassen, yet to win Blues fans over playing as an attacking midfielder, could be tested as a pivot player between the defensive midfielders and more advanced players such as Wayne Rooney and Gylfi Sigurdsson.

If McCarthy is able to get fit and win his place back before the winter window, he could also be an option for the Dutch boss.

When given a chance under Koeman, the 26-year-old has impressed for the Blues but he has been unable to find the consistency needed to nail down a place in Koeman’s side.

However, due to the Republic of Ireland international’s inability to get back to full fitness and stay injury free, he is the first expendable player in the Everton midfield logjam.

McCarthy has reportedly drawn the interest of Crystal Palace, Newcastle United and West Bromwich Albion and looks set to leave Goodison Park during the winter window.

Everton’s January needs

Whoever is the Blues manager during the January window, they have a number of holes to fill.

Despite spending in the region of £150 million during the summer window, Koeman has failed to address a number of key issues in his squad; the lack of a goal-scoring striker, a left-sided centre-half and a backup left-back.

The Blues are reportedly interested in moving for Olivier Giroud once again but he looks committed to seeing the season out at Arsenal.

In terms of a defender, Barcelona centre-back Thomas Vermaelen admitted a possible summer move to Merseyside was scuppered by the Spanish giant's board but the Blues could return for the former Arsenal man if he is deemed surplus to requirements.