Everton have cranked up their interest in Napoli midfielder Allan and have put in an offer. However, the Italian outfit have reportedly knocked it back. 

According to Il Mattino (via Sport Witness), the Blues have offered up a sum of €45 million (£40.2m) to bring Allan to Goodison Park in the summer, but Napoli have rejected the bid.

It has been reported that the Serie A giants are looking for a minimum of €70m (£62.5m) to let the Brazilian leave in the upcoming transfer window. This is not only an unfair price tag for a midfielder with just two goal contributions this season and a market value of £28.8m (via Transfermarkt), but it's likely to be way beyond Everton's budget on just one player.

Napoli had previously stated they would lower the asking price of Allan to €40m (£34.8m) (per France Football via Daily Mail), which the Toffees have met. It appears now that the club is hiking the price back up to see how far Everton will chase the carrot.

According to the report, Allan is looking for a new destination this summer and Napoli are happy to sell in order to raise funds for their own transfer business. This deceptive price tag seems like the Italians are simply being greedy and aren't considering what could be best for a player still on their books.

Carlo Ancelotti has connections in abundance when it comes to doing business with teams from Italy. He and the club should pull out of the race for Allan and take their business elsewhere, where they will likely spend less and potentially bring in someone better and/or younger. It seems Napoli have forgotten how attractive a club run by Ancelotti can be to players wanting a move.

What do you think of the latest update, Blues? Should the club try to bring Allan to Goodison, or let the deal go cold? Have your say in the comments below...