The 29-year-old has been linked with a switch to Goodison Park for well over a month now, but negotiations between the two parties have stalled.
Italian publication Corriere dello Sport claim the Toffees are yet to agree a fee with the Naples club over Allan’s transfer.
The Brazilian has made it clear he wants to link up with former gaffer Carlo Ancelotti in the Premier League, and suggestions are that he’s already agreed personal terms with Everton.
Now both sides need to agree on a fee – and that’s the sticking point, with disputes over bonus payments blocking the conclusion of the deal.
An initial transfer fee of €35m has been agreed for the player, but an additional €5m worth of bonus payments are unreasonable in Napoli’s opinion, as picked up by Sport Witness.
The Serie A side feel that bonuses included by Everton in the Allan deal are unrealistic, and they want slightly more achievable targets in order to ensure the additional €5m.
With the transfer window open until 5th October, this one looks almost certain to go ahead – despite continuous setbacks.