The Germany international has yet to complete 90 minutes in Serie A for the Nerazzurri this season, with versatile Federico Dimarco’s performances during that time limiting his minutes.
Frank Lampard’s side have been hoping to rescue Gosens from his predicament while they sweat on Vitaliy Mykolenko’s fitness.
However, Inter do not want to lose Gosens in the January transfer window, according to Italian outlet Tutto Mercato.
Everton’s Ukrainian star Mykolenko was forced off injured with less than a half hour played in the Toffees’ last match before the World Cup, a 3-0 loss to Bournemouth away.
Gosens emerged as a target to reinforce the left-back area for Lampard’s side with Sporting Lisbon loanee Ruben Vinagre the only recognisable option available presently.
Everton have the option to buy Vinagre at the end of the season from the Lions but he has yet to convince Lampard, having taken in only 24 minutes of action in the Premier League.
Gosens has two goals from 18 appearances for Inter so far this campaign, averaging a little over 30 minutes per game.
