Newcastle United have offered Everton ?22.5m plus Sean Longstaff for Lucas Digne.
Chelsea and West Ham are also interested in the France left-back and could rival Newcastle for his signature this month.
Sky Sports News has been told Everton want around ?30m for Digne, who they signed from Barcelona in 2018.
Everton boss Rafa Benitez previously worked with 24-year-old midfielder Longstaff at Newcastle and would like to be reunited, while defender Digne is out of favour at Goodison.
However, Longstaff has just six months left on his Newcastle deal, reducing his value in any potential deal.
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Napoli are another side keen on striking a deal for the 28-year-old, though the Italian club are only interested in a loan deal with an option to buy, which does not fit with Everton’s demands.
There is also an unnamed fourth Premier League club that want Digne.
Digne has been out of the Everton side after a much-publicised falling out with manager Benitez over tactics.
He was an unused substitute for Everton’s defeat to Brighton on Sunday, with club captain and right-back Seamus Coleman playing in the left-back position.
When asked about Digne not playing, Benitez said “The most important thing for me is having players on the pitch who want to be there.”
Everton have already signed Ukraine international Vitaliy Mykolenko as a replacement for Digne should he leave.
They have also added right-back Nathan Patterson to their ranks, after completing his signing from Rangers in a ?16m deal.
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