Everton are eyeing QPR midfielder Josh Bowler.
The Mirror says they have failed with a £3million offer, but will try again.
Bowler, 18, made his senior debut as a second-half substitute QPR's 4-0 defeat at Norwich on the last day of the Championship season a fortnight ago.
He moved to Loftus Road after being released by Rangers' London rivals Fulham in 2013.
Everton's initial offer for him is believed to be £1.5million plus add-ons.
Source: tribalfootball.com