Everton failed with a €75m move to sign Diego Costa during the final days of the summer transfer window, reports Marca.
Costa finally parted ways with Chelsea on Thursday, with the Blues confirming that they had reached an agreement with Atletico Madrid over the transfer of the Spain forward.
The 28-year-old had solely contemplated returning to Atleti over the past few months, despite interest from several clubs.
According to Marca, Everton offered €75m to sign the Brazil-born hitman toward the end of August. Meanwhile, Milan tried and failed to sign him on loan, even though they were willing to offer him a lucrative salary too.