Everton could be forced to pay at least £20m for Aston Villa striker Danny Ings, according to reports.
The Blues have struggled to hit the back of the net so far this season and have been forced to be without key player Dominic Calvert-Lewin as he looks to regain full fitness.
Speaking ahead of their FA Cup clash with Manchester United last week, Frank Lampard explained that there is a budget to spend in the ongoing transfer window but didn't rule out the prospect of temporary moves too.
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"We have a budget to spend, but as I mentioned, we may look at loans as well,” the Everton boss said. "We have to look at what we can bring in, a player to impact us now, because that is what we want and need.
"But also not to bring in players who become our players, that are not the right players for Everton and our squad. That is a process we have to go through to make sure we don't make those mistakes.
"That doesn't make it easy because it is not a big market at the minute, particularly at the top end of the pitch, that is hardest market to find people who will come and deliver for you. But we have to work out our best way to do that."
Attacking players have been the general source of links so far this month. But it was reported last week that a loan approach for Ings was turned down by Unai Emery's side. Now, according to Dean Jones, Everton would have to pay at least £20m to sign him.
It has been said that the Villains are looking to earn a sum from the sale of the Englishman - who they signed from Southampton 18 months ago.
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