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Rumours are beginning to gather pace ahead of the summer transfer window.
The Mirror and The Telegraph report that Everton have made a formal offer to James Tarkowski to join the Club this summer.
The 29-year-old is out of contract with Burnley and would be available on a free transfer.
Competition remains as Aston Villa, West Ham United and Fulham have all been linked with a move for the central defender.
However, the two national newspapers claim the Blues have "made the first move" and are "at the front of the queue" for his signature.
Another centre-back - Cameron Carter-Vickers - has also been linked with a move to Goodison park in Tuesday's media.
The Tottenham Hotspur defender spent last season on loan with Celtic, where he secured a League and League Cup double.
SBI Soccer journalist, Larry Henry Jr, believes the Scottish champions have until 15 June to trigger the clause in his loan deal to make the transfer permanent for £7million.
However, should that deadline pass, Everton are believed to be interested in bringing the United States international to Merseyside.
Newly-promoted Fulham and Bournemouth have also rumoured to be interested in the 24-year-old.
💬 | After his 13 goals in 27 appearances helped @SunderlandAFC clinch promotion back to the Championship, @BroadheadNathan reflects on a successful loan spell...
— Everton (@Everton) May 23, 2022
Everton are also interested in a move for Watford winger Ismaila Sarr this summer, according to French outlet Jeunes Footeux.
The Africa Cup of Nations champion could be on the move as a result of the Hornets' relegation to the Championship.
The forward has reportedly drawn interest from an unnamed German, as well as Newcastle United and Crystal Palace, with his value set at around £30million.
Finally, the Daily Mail reports that Dominic Calvert-Lewin, Richarlison and Jordan Pickford could all stay with Everton for next season.
