At the start of the 1994/95 season, Everton were in desperate need of a high-quality striker. They sold Tony Cottee to West Ham and needed someone to replace him and accompany budding 21-year-old striker Daniel Amokachi. They tried to sign Corinthians’ Viola and Porto’s Emil Kostadinov, but to no avail. So they focused on Sao Paulo’s Müller.

Müller (also referred to as Luis Müller) was in Brazil’s 1986, 1990 and 1994 World Cup squads and had over 50 caps to his name. He scored two goals in the 1990 World Cup, both coming in the group stage against Costa Rica and Scotland – his goal against Scotland effectively knocked them out of the World Cup. He had experience in European football, spending over two years at Torino, scoring 24 league goals in 65 appearances. In summer 1994, while linked with Everton, Müller had talks with Tottenham with manager Ossie Ardiles being very keen on him. However, Tottenham chairman Alan Sugar opted for Jurgen Klinsmann instead.

Everton’s links with Müller was reportedly started in the beginning of August 1994. Rumours of an actual transfer intensified a month later.

An official announcement is expected this weekend, but while Everton are still throwing a thick shroud over the identity of their target – I [David Prentice] believe the Brazilian Luis Antonio Müller is the man they are choosing.

Liverpool Echo, 8th September 1994

Müller, nicknamed “the Brazilian Gazza” in Italy, was expected to be signed on September 12th. However, the transfer was set to be delayed following talks the previous weekend, but Everton remained hopeful that the move would be completed.

After a drawn out transfer chase, Everton are this week hoping to clinch the deal for a footballer recognised as a devastating striker on his day.

Liverpool Echo, 12th September 1994

Everton believed that he will join the club in time to play against QPR on September 17th, in spite of Sao Paulo’s best efforts to keep him. As was the Liverpool Echo as they ran a competition on who will be the first goalscorer and included Müller as a possibility.

Everton have taken steps to ensure Brazilian striker Müller can make his debut on Saturday – even before they signed him.

Chief Executive Jim Greenwood has already applied for a work permit, so that if final negotiations of the drawn out transfer are concluded this week, he will be available for the visit of Queens Park Rangers this weekend.

Liverpool Echo, 12th September 1994

On September 13th, the Echo reported that the work permit became another obstacle Everton had to get past to complete the deal, thus making the possibility of Müller making his debut against QPR unlikely. Jim Greenwood said he hoped the work permit would be acquired within 5 days.

If you were moving to take up a new job in Brazil for a few years, you wouldn’t feel like flying out the next day. There are quite a lot of loose ends that need to be tied up first.

Also, a work permit normally takes 20 days to process, although we are trying to get it done in five.

Jim Greenwood

Everton manager Mike Walker had high hopes for Müller because of his World Cup appearances.

If the Müller deal goes through, we will have three World Cup players on our books, which isn’t bad for a club who no-one supposedly wants to join. Everyone was raving when Spurs signed two World Cup players. Now we would have Amokachi, Müller and Anders Limpar.

On September 15th, Evertonians’ prayers were set to be answered at last as Müller landed on British soil at just after 10am to complete his £2.5 million move.

After a month of protracted negotiations, and following a wearying 16-hour flight from Sao Paulo, he landed at Manchester Airport this morning accompanied by three Sao Paulo officials and a personal agent.

He was immediately chauffeured to Goodison Park where he will conduct final talks with the Blues.

Liverpool Echo, 15th September 1994

However, after 6 hours of talks in the Goodison Park trophy room, Müller rushed out of the ground and made his way back to the airport. During his departure, an Everton fan gave him a thumbs up. Little did he know, there was bad news ahead…

Near the end of negotiations, Peter Johnson emerged from the trophy room, saying:

Gentlemen, things never run smoothly.

It became apparent that there was a hitch, but Johnson said that the club hoped to resolve it in 20 minutes. But it seemed like things took a turn for the worse, as Peter Johnson talked to the press again.

There are a mixture of problems, some to do with language, some cultural.

The talks didn’t get any better.

Müller, ironically sporting a bright red blazer, slipped out of the boardroom two minutes before 6pm and headed down the Goodison Park staircase.

Liverpool Echo, 16th September 1994

Müller’s interpeter said:

He is tired. We are returning to the hotel. We will negotiate again tomorrow.

But further negotiations never happened, as a dejected Peter Johnson made an announcement on 6:16pm.

Regrettably, we have to advise that the signing of the Brazilian striker Müller will not now take place.

Signed agreements with both Sao Paulo FC and the player had been reached prior to his travelling to England to finalise the deal. Following a satisfactory medical examination, differences unfortunately arose because of the interpretation of the UK tax regulations. In spite of everyone involved attempting to resolve the situation, it is quite apparent that there is no ready solution, and the player and his advisers will now return to Brazil immediately.

The salary contained in the contract both sides had agreed was before tax, but Müller wanted that amount after tax. On the basis of a £10,000-a-week figure, it would have meant a pre-tax sum of £16,500 per week – two-thirds more than originally agreed.

Müller was keen on a move to Everton. He just thought that he didn’t have to pay any income tax. A disappointing end to a long transfer saga.

Mike Walker blamed the collapse on Müller’s agents and advisers.

I don’t think the player was the problem. He looked more embarrassed about the whole thing than anyone. We sent a contract out to him a few days ago which he agreed to in full, but then an adviser turned up with him yesterday demanding more.

I was disappointed the player didn’t make it clear to them that he wanted to join us, but at the end of the day, they are his men and he has to stand by them.

15th September 1994 was a day to forget for Evertonians. So you’re welcome for reminding you about it.