Everton have submitted a new bid for Lille defender Gabriel Magalhaes as they work on making him their first summer signing, Football Insider understands.

The Merseysiders have been pursuing the 22-year-old for months and the abandonment of the French season has paved the way for a deal.

An Everton source has told Football Insider that the club have yet to agree a fee with Lille for Magalhaes or the structure of payments.

There have been reports that the Premier League big spenders are willing to pay £30million for the Brazilian.

However, the new offer is believed to be closer to the £20m mark.

Nevertheless, Everton are confident of completing a deal for the defender even though he signed a new contract with Lille only in February.

The Merseysiders have already offered a lucrative five-year contract to Magalhaes that has been provisionally accepted.

It will see the Brazilian secure a huge pay rise just months after penning an extension committing him to Lille until 2023.

That can now be seen mainly as a device for the French club to enhance the market value of one of their prize assets.

Magalhaes has been targeted by Everton’s recruitment team after having the best of his three years at Lille.

He made 34 appearances this season as his side finished fourth in Ligue 1 and six in the Champions League as they ended bottom of a strong group that included Valencia, Chelsea and Ajax.

The left footed centre-back has previously had spells on loan at Troyes and Dinamo Zagreb.

In other Everton news, it can be REVEALED that the club are set to sell senior star after Real Madrid made move.