Brown was in the Celtic side that lost to Arsenal on Wednesday
Everton are preparing a £6m offer for Celtic midfielder Scott Brown.
The 24-year-old Scotland international was earlier this month linked with a £10m offer from Tottenham Hotspur.
It is understood that Everton had been approached by an agent offering Brown and Celtic defender Stephen McManus but said they were not interested.
However, having missed out on other targets, they are now poised to make a move after watching Brown facing Arsenal in the Champions League.
Brown, who was in the Celtic side that lost 3-1 at the Emirates on Wednesday, was bought by Celtic for £4.4m from Hibernian in 2007.
Everton and Spurs were thought to be interested in Brown at that time as Celtic beat a host of clubs, including Glasgow rivals Rangers, Bolton Wanderers, Middlesbrough and Reading, to the midfielder's signature.
Celtic reportedly turned down a £9m offer from Portsmouth in January.
But economic conditions have taken a downturn and the Scottish Premier League runners-up recently announced that their profits had halved.
Spurs manager Harry Redknapp this month admitted that he rated Brown, who ended the season as the SPFA Players' Player of the Year.
However, he played down suggestions that he was interested in signing a player who was also named among 14 players on world governing body Fifa's "ones to watch in 2009" list.
Brown, who won his 17th cap in Scotland's World Cup qualifying defeat by Norway, had recovered from a disappointing first season with Celtic during which he had to cope with injury, suspension and the death of his sister.
Like Brown, McManus missed the start of this season through injury and the Celtic captain has just returned to training in time to be linked with a move away from the club.
Celtic are believed to be willing to sell the 26-year-old or allow the Scotland defender to leave on loan, with Ipswich Town thought to be leading the interested clubs.
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