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Wayne Rooney, Sam Allardyce.

Everton are set to splash £30m on a brand new striker

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Liverpool have been making all the headlines so far this January transfer window after splashing £75 million on Virgil Van Dijk.

That's a world record fee for a defender and it's also a fee that probably won't be topped during the start of 2018.

However, city rivals Everton are looking to make a splash of their own in the transfer market and they've wasted no time identifying what they need.

If conceding goals is Liverpool's problem - and it is - then there can be no doubt that scoring goals has been Everton's.

The Toffees never truly replaced Romelu Lukaku after he departed for Manchester United - also for £75 million - and they have been operating with Oumar Niasse and Dominic Calvert-Lewin thus far this season.

However, it seems as though Sam Allardyce and co. have made their first move of the window and they are prepared to splash £30 million on a new striker.

The forward in question is Cenk Tosun, a 26-year-old Turkish international playing for Besiktas.

While he only has eight goals in 25 internationals, Tosun has already got 14 goals in 24 games this season, including four in the Champions League.

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The Toffees were originally thought to be spending £25m to get their man, but late interest from Roma has pushed the price up, according to the Liverpool Echo.

Tosun is expected to sign at Goodison Park in the coming days and the deal is all but done. Interestingly, though, Allardyce admitted earlier in December that Director of Football Steve Walsh was the man responsible for identifying targets.

"There's a huge amount of data that's already gathered and collected in all areas of players' availability - what he is, what he does, what type of player is he? Then, of course, is he available, what price is he available for, what length of contract does he want, does he want to come?

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"That process is already in place. And that process with Steve, who is the Director of Football, is then communicated with the owners and will be very clear and precise.

"A decision will be made and when that decision is made we will move on with it one way or the other. It's very simple."

Asked if he would have the final say on transfers, Allardyce added: "The final decision is collective."

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