Everton tonight appeared to move a step closer to landing midfielder Manuel Fernandes, who spent the second part of last season on loan at Goodison.

Benfica only own 50 per cent of the international, while Everton - if they could negotiate a deal - would want to buy the player outright with no strings of the kind MSI had with West Ham over Carlos Tevez.

But the Portuguese club claim a formal offer has been made in a statement which read: "We have received an offer from Everton to acquire 50 per cent of Manuel Fernandes' rights.

"We are analysing Everton's offer."

The sticking point appears to be the price. Everton would consider £8million, but the Portuguese club have stated that they want £12million for the player.

The 21-year-old has been named in the Benfica squad for tomorrow's Champions League qualifying match against FC Copenhagen — but did not join the rest of the team today.

If he plays tomorrow, Fernandes would not be eligible to play for Everton in this season's UEFA Cup.

Everton, meanwhile, return to Tottenham tomorrow aiming to repeat the confidence-boosting victory that set the standard for their entire Premier League campaign last term.

A year ago Everton produced a shock 2-0 victory at White Hart Lane to "realise what they were capable of as a team" in the words of manager David Moyes.

They were not really given a chance that day, but new boy Andrew Johnson scored and even though Kevin Kilbane was sent off, Everton produced a performance of quality and commitment that set them off on a season which culminated in finishing sixth and securing a Uefa Cup place.