LYON have made a £10million bid for Everton’s Ben Godfrey.
But the French club face competition from Italians Atalanta, who are also keen on the versatile defender and also weighing up their own offer.
SunSport revealed this month AC Milan and Borussia Dortmund have also shown an interest in the two-cap England star.
But Lyon have stolen a march on their rivals by bidding for the 26-year-old, who has 12 months left on his Goodison Park deal.
Godfrey joined Everton from Norwich in a £25million deal back in 2020 when Dortmund first registered their interest.
The defender has become a regular at Goodison Park since his arrival.
He has made 93 appearances for the club and picked up 17 yellow cards.
However, last season, he struggled for game time as he only made 15 outings in the Premier League.
The Toffees need to make a sale before the PSR deadline on June 30.
They are not the only club that are trying to beat the deadline to comply with the rules.
CASINO SPECIAL – BEST CASINO WELCOME OFFERS
Aston Villa, Chelsea and Newcastle have also been working hard before the official transfer window opens to make sales.
Academy products Tim Iroegbunam and Lewis Dobbin were exchanged between Everton and Aston Villa in £9m deals.
Villa are also reportedly close to selling teenager Omari Kellyman to Chelsea for £19m.
While the club are also close to sealing a £37.5m deal to sign Ian Maatsen from the Blues.
The fees for the young players have raised eyebrows with concerns being raised that the clubs have found a loophole in the PSR system.
Dominic Calvert-Lewin has also been linked with an exit from Everton with Manchester United and Newcastle interested.
STAY in the know this summer with The Sun's transfer experts.
Chelsea have made an enquiry for Newcastle star Alexander Isak, according to reports.
Barcelona are reportedly looking to bring Jadon Sancho in on loan.
Roma could offer Kalvin Phillips the chance to relaunch his career in Italy.
Follow our LIVE TRANSFER BLOG for all the latest deals, gossip and exclusives.
