The Giallorossi are looking at a summer of change under new coach Jose Mourinho and need to balance the books in the transfer market.
They are looking to bring in a defender, which has given rise to thoughts that they could let one of their existing centre-backs leave, with Smalling a primary candidate.
He struggled to play on a regular basis last term and an injury interrupted season saw him make just 16 Serie A appearances.
According to Italian outlet LaRoma24.it, Smalling’s injury issues have raised questions over his Roma future and Everton are showing interest in taking him back to the Premier League.
However, Smalling is not thinking about leaving Roma and it is claimed that he would need to be made a tempting offer to consider doing so.
Everton are currently without a manager, but director of football Marcel Brands is guiding the club in the transfer market.
Smalling still has another two years left on his Roma contract and is settled in the Italian capital.