Napoli have reportedly set an asking price of £14m for Arkadiusz Milik with his contract due to expire at the end of the season.
The Poland international has not played a single minute of first-team football for the club this term after rejecting a new deal.
He will be free to negotiate a pre-contract with an overseas club next month, but the Naples outfit prefer to sell him rather than lose him for free.
The Toffees, on the other hand, could be in the running to sign him with manager Carlo Ancelotti having previously worked with the striker.
Dominic Calvert-Lewin has been in sublime form upfront, but there is not much competition for places behind the Englishman.