EVERTON are determined to sign Stewart Downing and will try to tempt Middlesbrough into selling their prize asset by offering a players plus cash deal worth around £10m for the England international.

Downing, the subject of offers from Tottenham in recent years, is this summer's number one target for Toffees boss David Moyes.

Middlesbrough will be reluctant to sell given they have already lost Mark Viduka to Newcastle and Ayegbeni Yakubu continues to attract attention from Premiership rivals.

With £12m the sum being mentioned in relation to Yakubu leaving, Boro will feel homegrown Downing is worth more than that so it would take something special for manager Gareth Southgate to even consider letting him go.

But sources on Merseyside insist Everton will not be put off easily and will make an approach to the Riverside hierarchy within the next couple of weeks.

Financially Moyes is not well armed in the transfer market and it is thought they would be unwilling to go over the £7m mark as things stand, which would be nowhere near Boro's valuation.

However, Southgate is on the look out for a number of new players to bolster his squad ahead of the new campaign.

And former Middlesbrough targets James Beattie, unsettled after an unsuccessful stint under Moyes, and winger Andy van der Meyde could be offered as makeweights in a cash-plus-players deal.

Beattie, a powerful striker who has endured a difficult time since his £6m switch from Southampton two years ago, is looking for a fresh challenge having fallen down the pecking order under Moyes.

And in van der Meyde, the former Inter Milan winger who was considered by Boro in the summer of 2005, they have a winger capable of filling the right midfield berth Southgate has been looking to fill this summer.

But even then Southgate - despite having Adam Johnson waiting in the wings to slot in on the left - would try to resist Everton's advances.

If striker Andy Johnson's apparent hopes of returning to London are granted with a move to West Ham, then Everton could be armed with an extra £15m in their transfer budget.

Clearly Moyes' arm would be strengthened considerably in his pursuit of Downing and, even if he is initially knocked back, there is a strong likelihood he will come calling again for the talented England man.

It is the third summer in a row Boro have had to face up to the prospect of having to fend off interest from clubs.

Last August Tottenham made it known they had made their final offer for Downing, only for Boro to reject the deal out of hand.

Spurs manager Martin Jol had tracked the 22-year-old for more than a year but, after continuing to be knocked back by the Teessiders, the Dutchman turned his attentions to Steed Malbranque.

Retaining the services of Downing was one of Southgate's first tasks after succeeding Steve McClaren as Middlesbrough manager and it is a problem that looks unlikely to go away.

It comes at a time when he is also having to deal with growing interest in Nigerian striker Yakubu. The 24-year-old is wanted by Portsmouth, while West Ham are preparing to make their own move after missing out on Charlton's Darren Bent.