Everton have made a final attempt to lure James McCarthy to Goodison Park - bidding £13.5 million for the central-midfielder, according to the Daily Star.
McCarthy enjoyed an excellent season for Wigan last season, despite the club's relegation from the Premier League and Roberto Martinez is determined to link back up with McCarthy at his new club.
The Irishman excelled, generally, at the heart of the Latic's midfield although he also showed his versatility playing at right-wing-back throughout the campaign.
Everton have already have had a £12 million bid for McCarthy rejected by the newly relegated Championship club, but Martinez hopes that this new bid will be too good to turn down.
Martinez seems to keen to take Wigan's best players off them and bring them to Everton - having already agreed deals for Arouna Kone and Antonin Alcaraz earlier this summer.
It is thought the Spaniard has identified McCarthy as his next target, as he sees his composed, passing style as one that perfectly fits in to the philosophy and playing style that he is trying to establish at Everton.
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