New Everton boss Sam Allardyce has made Watford striker Troy Deeney one of his top targets in the January transfer window, sources close to both clubs have told ESPN FC.
Everton have made striking reinforcements one of their main priorities when the transfer window reopens in January after failing to replace Romelu Lukaku in the summer following his move to Manchester United.
The Toffees have struggled for goals this season and it has been a contributing factor to their poor form in the campaign.
Everton have held a long-term interest in Deeney with director of football Steve Walsh known to be a big fan of the striker. Walsh also tried to sign Deeney when he was working at Leicester City.
Sources said Everton considered a move for Deeney in the summer, only for then-boss Ronald Koeman to block the move, but they will now rekindle their interest in the 29-year-old under Allardyce.
Deeney's future at Watford has been the subject of speculation with the Hornets captain failing to hold down a regular spot in Marco Silva's starting XI.
Deeney has started just three Premier League games so far this season with another six coming from the bench with Andre Gray Silva's preferred choice in attack.
Watford would be reluctant to lose Deeney midway through the season, but the player could be tempted to move on in search of regular first-team football if he continues to play a bit-part role at Vicarage Road.