Crystal Palace are facing stiff competition from Everton in the transfer race for Middlesbrough midfielder Hayden Hackney. The Eagles have been linked with a move for the highly-rated 23-year-old, who has impressed in the Championship last season. Hackney has been described as 'the Championship Declan Rice' and has been in high demand. Palace are reportedly preparing a bid in the region of £20 million to test Middlesbrough's resolve. However, Everton are said to have held further productive talks with Middlesbrough and have indicated a willingness to pay a package worth roughly £15 million, including a guaranteed fee and performance-related bonuses. Hackney has reportedly made it clear that Goodison Park is his preferred destination, positioning the Toffees in the driver's seat despite Palace's capability to offer a higher upfront financial package. Middlesbrough are holding firm on a valuation closer to £20 million, knowing that their academy graduate is one of the most coveted assets in the country. Hackney's stock skyrocketed last season after he was named the Championship Player of the Season, guiding Boro all the way to the play-off final before a narrow defeat to Hull City. He has enjoyed an excellent spell with Boro in the EFL Championship, making 41 appearances across competitions last season, posting six goals and eight assists. Palace's position in the transfer market is a frustrating hurdle, although the South London side can offer the enticing prospect of Europa League football following their UEFA Conference League triumph last month. On paper, Palace's anticipated £20 million offer outbids Everton's current package. With uncertainty still surrounding the long-term futures of Daichi Kamada and Adam Wharton, and the club currently in a transitional period as it looks to finalise Pierre Sage's appointment following Oliver Glasner's departure, securing a top-tier midfielder should be a priority. Hackney's impressive underlying metrics from last season, including 5.4 recoveries and 1.8 tackles per game alongside a brilliant creative output of five goals and seven assists, make him the ideal profile for Palace. However, unless Palace can use the lure of European nights and the London lifestyle to actively sway Hackney's mind, they may find themselves forced to pivot to alternative targets if Everton finally bridge the small valuation gap with Middlesbrough.