Roma are looking to sell Cengiz Under this summer.
Everton are frontrunners to sign Roma star Cengiz Under, according to Italian outlet Calciomercato.
Roma are looking to raise money although accept the 40 million Euros they wanted before the current crisis is too much.
Under has fallen down the pecking order at Roma, with manager Paulo Fonseca preferring Justin Kluivert and Carles Perez.
Calciomercato report Everton manager Ancelotti believes Under would be a good fit in his system at the Toffees.
The report states Roma are hoping Everton may be open to considering a player swap involving Moise Kean, who they would not have money to bid for otherwise.
Under, 22, is a Turkish international who signed for Roma in 2017 on a five-year deal.
This season he has made only nine starts for Roma, plus six appearances from the bench. He has scored three goals.
Moise Kean has scored just one goal in five league starts for Everton, with 17 appearances as a substitute.