Everton are set to spend a great deal of money in the summer transfer window.
The Toffees are set to be backed by funds, after the investment of Farhad Moshiri, and they are already drawing up plans for new arrivals.
Lima, who has made eight senior appearances for Brazil, is believed to be one of their top targets, after his excellent campaign for Santos.
Lima has been one of the stars in the Brazilian top flight, with his dynamic performances catching the eye.
Real Madrid are one of the teams who have been linked with the 25-year-old recently (The Sun), but Everton are also reportedly keen to make on offer.
The Merseyside club realise the need to inject some quality into their squad after what has been a disappointing campaign.
Roberto Martinez’s side are currently in 12th place in the Premier League table, and they will be expecting to have a much improved campaign next time around.