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Everton could face competition from PSV Eindhoven in their attempt to sign Napoli midfielder Kevin De Bruyne during the January transfer window.
According to a report by FootballTransfers on Thursday, 12 November 2026, PSV are prepared to offer the Belgian midfielder an "astronomical" salary as they attempt to convince him to move to the Netherlands.
The 35-year-old is approaching the final six months of his contract at Napoli and could leave the Italian club before his deal expires.
Despite featuring in every match this season, De Bruyne is reportedly unsettled in Italy, with uncertainty surrounding his preferred position under head coach Massimiliano Allegri.
The Napoli manager recently suggested that the former Manchester City star could extend his career by playing in a deeper midfield role.
"I told Kevin that he can extend his career in the defensive midfield position for a few more years, but he doesn't really like that idea himself."
Those comments have increased speculation about De Bruyne's future, with PSV emerging as serious contenders for his signature.
According to Dutch outlet AD, the Eredivisie side have already established contact with the player's representatives and are working towards an agreement.
The report also suggests that De Bruyne is attracted to PSV's playing philosophy under manager Peter Bosz and the possibility of moving closer to his family in Belgium.
"De Bruyne is quite keen on PSV. Dutch football and the offensive vision of PSV coach Peter Bosz not only align perfectly with De Bruyne's philosophy on the sport, but it would also mean he could move back to Bolderberg (Belgium) with his family. From there, it is only a 45-minute drive to Eindhoven," the report stated.
Although PSV may struggle to offer Napoli a substantial transfer fee, they are reportedly willing to compensate with an attractive salary package.
However, matching his estimated €6 million annual earnings at Napoli could prove challenging.
Everton have also been linked with the midfielder, with reports suggesting that the Premier League club made initial contact with his representatives to explore a possible transfer.
Nevertheless, their interest appears less advanced than PSV's, leaving the Merseyside club needing to strengthen their pursuit if they want to secure his services.
De Bruyne's next move could therefore depend on the financial offers and sporting projects presented by his potential suitors as the January transfer window approaches.