By Phil McNulty
Chief football writer
Everton have made an enquiry about Middlesbrough's £10m-rated striker Yakubu, BBC Sport understands.
Yakubu is a top target for Everton manager Moyes
Boss David Moyes wants to strengthen his attacking options after selling James Beattie to Sheffield United and losing James Vaughan to injury.
Moyes is now expected to follow up his interest with a firm bid, testing Middlesbrough's resolve to keep the 24-year-old Nigerian.
He may also make an £8m bid for Benfica midfielder Manuel Fernandes, 21.
Middlesbrough boss Gareth Southgate may prove a reluctant seller but could be tempted by money from the sale of Yakubu to revamp other areas of his squad.
Yakubu's Nigeria team-mate, defender Joseph Yobo, is already an established figure at Everton.
Moyes switched his attention back to Fernandes, who had a successful loan period at Everton last season, after failing with an £11m offer for Porto's Argentine captain Luis Gonzalez.
Fernandes has been heavily linked with Manchester City but Moyes is ready to hijack such a move.
Benfica, however, will put up a fight before selling Fernandes - even though they only own 50% of the player.
A Benfica spokesman said: "The player has a deal with us and it does not enter our plans to see him exit this summer."
Everton want to structure a deal that will ensure they fully own Fernandes, ensuring they do not run into the third-party ownership problems that dogged Manchester United's pursuit of Carlos Tevez.
Moyes has stepped up his transfer activity after completing a £6m move for Wigan's England Under-21 defender Leighton Baines.
Fernandes started last season on loan at Portsmouth but moved to Everton in January and the elegant player soon established himself as a fans' favourite.