Everton's failure to sign a striker in the summer has come back to haunt them in a major way as their unbalanced side languishes in the bottom half of the Premier League.
One player who they clearly made a mistake on is Villarreal's Cedric Bakambu, with The Sun reporting in June that he was a top target for the Toffees - but no deal was struck.
Bakambu has gone onto score eight goals in 10 La Liga games this season, also netting once in the Europa League.
They will have been impressed with what they saw, especially if they checked out his hat-trick against Eibar in early October.
Newcastle are hoping to benefit from a potential takeover - the Daily Star report they could have as much as £100 million to spend in January.
Bakambu would be a sensible player to target straight away, and if they can pull it off then Everton should be even more depressed at their failure to bring him in.
If he is available in January and Villarreal want to cash in, then Everton must return to rival Newcastle for his signature.