The 25-year-old midfielder is a key member of Andrea Pirlo’s squad and has made 18 appearances in Serie A this season.
He is one of the players the Italian champions could be prepared to sell in the summer as part of their overhaul of the squad and to raise cash from the market.
The midfielder has been attracting interest from the Premier League and Everton are claimed to be keen on taking him to Goodison Park.
According to Italian outlet Il Bianconero, the Frenchman is a priority target for Everton in the summer and the club have already started to put the groundwork in on a deal.
The Toffees are in contact with his mother, who also acts as his agent, and are probing the possibility of signing him in the coming months.
Carlo Ancelotti is an admirer of the midfielder and wants to reunite with his former Paris Saint-Germain player at Everton.
Juventus are open to letting him go but are eyeing a figure of around €30m before agreeing to sell him.
Everton are not prepared to spend such sums on Rabiot at the moment and are expected to try and bring down the price in the coming months.