Manolo Gabbiani in action for Napoli
Blues boss Ronald Koeman has been determined to add attacking options to his squad since his appointment at Goodison Park, and has already signed Yannick Bolasie this summer in a deal worth around £25 million.
talkSPORT go on to report via Premium Sport that the Merseyside outfit's bid for Gabbiadini is structured so that £21.5 million is paid up front, with a further £4.3 million dependant on the Italian's performances.
Gabbiadini is accustomed at playing anywhere along the front-line, and would bring much versatility to the Everton side, should a move come to fruition.
Manolo Gabbiani una cito for Italy
The 24-year-old moved to Napoli in January 2015, and whilst he has not been the most prolific with 13 goals in 44 Serie A outings, his all-round game and ability to create for others has attracted many of Europe's top sides.
With just over a week remaining until the transfer window slams shut, Everton will be hoping that they can tie up a deal for Gabbiadini sooner rather than later.
Everton manager Ronald Koeman