The Portuguese tactician is the front-runner to take charge at Goodison Park amid suggestions from Portugal that he has a full agreement in place, along with his backroom staff.
Pereira is the favoured choice of Everton owner Farhad Moshiri, but the supremo’s view is not shared by everyone at the Premier League club.
It is suggested that there are members of the hierarchy at Everton who view appointing Pereira as a major gamble.
They have concerns over his lack of Premier League experience, while he also has a relegation on his CV, with 1860 Munich taken down from the second tier of German football into the third tier.
Pereira would be walking into a possible relegation battle at Everton.
The Toffees are just four points above the drop zone in the Premier League and time is running out in the transfer window to make potentially crucial additions.
Pereira was last employed at Turkish giants Fenerbahce, where he was sacked in December.
