Correa wants to leave Lazio in the ongoing transfer window in search of a new challenge and his agent has held talks with a host of clubs, including Everton.
The Argentine prefers a move to Inter, where he would reunite with former Lazio boss Simone Inzaghi, but the Italian champions have not yet made a firm move for him.
Now, according to Italian daily Gazzetta dello Sport, Everton are poised to jump to the front of the queue for Correa.
The Toffees have watched their spending so far this summer, but it is claimed they are now ready to make a big investment and want the Argentine.
While Correa would like to join Inter, it is suggested he will soon have to make a decision over his future.
He found the back of the net eight times in Serie A for Lazio last term as he operated mostly just behind the striker.
Lazio coach Maurizio Sarri is keen for the 27-year-old to move on in order that he can then use the money for new signings.
