The Toffees have accelerated in the transfer market in recent days, capturing left-back Ruben Vinagre on a season-long loan deal from Sporting Lisbon, while Dwight McNeil is set to join from Burnley.
They are now focusing on adding a midfield option and have turned to a familiar face in the shape of Gueye.
The 32-year-old was on the books at Everton from 2016 to 2019 and the Toffees have started talks with PSG in an effort to bring him back.
While talks are at an early stage and Everton have a number of options, PSG are keen to sell Gueye.
The French champions want to shift the midfielder off the books as soon as possible.
He did feature on a regular basis for PSG last season and clocked 33 outings across all competitions for the club.
Gueye is now into the final year of his contract at the Parc des Princes, having signed a four-year deal in 2019.
