Everton are preparing a £15m offer for Wigan star James McCarthy even after being told the midfielder will not be allowed to leave for less than £20m, the Daily Star reports.

The Republic of Ireland international was subject of two offers from Everton earlier this summer with both being rebuffed by Wigan chairman Dave Whelan.

The Latics owner is holding out for £20m, however Roberto Martinez is hoping to tempt his former boss into selling the player with an offer just shy of the asking price.

McCarthy was outstanding for Wigan last season helping his side win the F.A Cup, but was unable to prevent the club's slide out of the Premier League.