The Toffees have so far signed three new players in the ongoing transfer window, bolstering their attack and defence in the process.
Midfield is one key area Everton boss Frank Lampard wants more options and they are closing in on sealing a deal for Gueye from French giants Paris Saint-Germain.
The defensive midfielder left Goodison Park in the summer of 2019 for the Ligue 1 champions and is now on the verge of returning to Merseyside.
However, even if Everton snap up Gueye, Lampard still wants yet more reinforcements in the middle of the park.
The Merseyside giants are expected to be on the hunt for one more midfielder other than Gueye, with Lampard preferring a physically strong player capable of operating from box to box.
Everton are admirers of Lille man Amadou Onana, but his £30m asking price could prove to be a stumbling block, while West Ham United are closing in on a move for him.
While they remain on the lookout for new midfielders, the Toffees are understood to be open to letting Andre Gomes leave the club for the right price.