Harrison has a relegation release clause in his contract at Elland Road which could make the deal an easy one for Everton to do.
The winger has not been involved for Leeds so far this season and the expectation has been that he will leave the club.
Now Everton are pushing to take Harrison to Goodison Park and are very advanced with their interest in him.
A move to Everton would mean a quick return to the Premier League for Harrison.
Everton are also keen on another Leeds winger in the shape of Willy Gnonto and he wants to make the move to the Toffees.
Gnonto though does not have a release clause in his Leeds deal and the Whites are blocking his exit.
The Italian has refused to play for Leeds in their last two games and is looking to force an exit from the club.
