Benfica defensive midfielder Florentino Luis is reportedly the focus of several teams throughout Europe, including Burnley, Marseille, and Roma, with Everton also noted by Mais Futebol as another club watching the player.
Luis just turned 26 last week, and Everton have a big need in central midfield either next to or in place of Idrissa Gana Gueye, who'll be away from the club for potentially a few weeks during the African Cup of Nations in December. He'll also be 36 in September, so the Toffees finding a long term solution for the position this year would be paramount.
Rumors from Mais Futebol suggest that Everton is expected to send in a bid soon, although Fabrizio Romano has said that Marseille has already put in a bid, but that it's under Benfica's asking price of €15 million.
In any respect, Luis is exactly the type of player Everton should be targeting to fill this hole in the squad. He's a little older than you might prefer, but for someone his age, he doesn't have an outrageous amount of mileage on his legs.
More to the point, he's the same age that Gana was when the Senegal international came to Everton from Aston Villa, so there's a good chance that if Luis came to Merseyside, they'd be able to count on him as the starting defensive midfielder for the next several years as Gana prepares to call it a career.
And then look at these per90 stats from FBRef, especially on the defensive side of the pitch. The tackling (97th percentile) and interceptions (99th) are the perfect profile for a ball-winning midfielder and compare quite favorably to Gana's numbers (98th tackles, 86th interceptions).
That asking from Benfica is not outrageous, given the years you are likely to get out of him, so if the player is willing to come and the Portuguese club is willing to sell, Everton should do what needs to be done to get the player through the door before the transfer window closes on Monday.
He meets an immediate need, and he's a player for the future, plus he'd have time to acclimate to the pace of the English game in the coming weeks. It just makes too much sense.