The Toffees are closing in on the PSG midfielder, who is surplus to requirements at the Parc des Princes this summer.
A deal is in place between the two clubs for Gueye, a former Everton player, to make the move to Goodison Park.
He is now on Merseyside to be put through his medical paces by Everton as they look to snap him up.
Gueye has also agreed personal terms with the Toffees and will rejoin the club he left in the summer of 2019.
The 32-year-old will be looking to play regular first team football for Everton in the new season and help Frank Lampard’s men to steer well clear of relegation trouble in the Premier League.
It remains to be seen what length contract Gueye will pen at Everton.
The midfielder was looking for a three-year contract, while Everton have favoured a two-year deal for the player.
