Everton are readying a £31million bid for Sporting Lisbon midfielder William Carvalho despite the club considering him 'untransferable'.

Portuguese newspaper Record claim the Toffees are refusing to give up on the 25-year-old despite Sporting's not-for-sale stance.

Club directors are said to have watched Carvalho in action this season, with boss Ronald Koeman deeming him an 'ideal' addition to his squad.

West Ham were keen on signing the defensively-minded midfielder last summer but could not agree a deal with Sporting.