Everton are locked in talks over potential moves for AC Milan forward M'Baye Niang and Juventus midfielder Mario Lemina, Goal understands.

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Niang spent the second half of last season on loan at Watford, where he scored two goals and created two more in the Premier League, and he could be on his way back to England in time for the start of the new season.

Toffees director of football, Steve Walsh, arrived at Casa Milan at around lunchtime on Wednesday to thrash out terms with the Italian side, whose coach, Vincenzo Montella, does not hold the France Under-21 international in his plans for the new season.

Niang refused an outright transfer to Watford, who were ready to pay the €18 million buy-out clause in his deal, but could instead be interested in a move to Goodison Park.

Everton see Niang as a player who can help fill the void left by striker Romelu Lukaku, who has been linked with a big-money move back to Chelsea in the coming weeks.

Milan may accept €15m for the player, while talks over Gerard Delofeu are not discounted either, with the Everton winger on loan at the Rossoneri last term. Barcelona, however, have a buy-back option in his deal that they can exercise until June 30.

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Lemina, meanwhile, has struggled for regular games since arriving at Juve from Marseille in 2015, and Walsh met with officials from the Serie A champions in Milan following his meeting with Milan.

Everton's 2017-18 PL fixtures

The 23-year-old has already spoken out on his wish for more playing time and has previously been linked with a move to Arsenal, though the Bianconeri are holding out for a fee of €20m.

Walsh also discussed the future of Juve goalkeeper Neto during his meeting, with the 27-year-old seemingly free to leave the club this summer.

Valencia remain the favourites to sign the former Fiorentina shot-stopper, the Merseyside outfit have now also registered an interest despite reportedly agreeing a £30m fee for Sunderland's Jordan Pickford.