Toffees boss Frank Lampard wants to boost his attacking options following the loss of Richarlison to Tottenham Hotspur and an injury suffered by Dominic Calvert-Lewin.
Everton are now studying the possibility of signing Guirassy, according to French sports daily L’Equipe, and the player is available.
Rennes will not stand in Guirassy’s way if they receive an acceptable offer, with the striker looking to make sure of regular playing time this season.
Guirassy only had limited game time at Rennes last term but still found the back of the net nine times in Ligue 1.
Everton could face competition for Guirassy however.
The striker is on the radar of Ligue 1 side Strasbourg, who could make a move for him in the event that they lose the in-demand Ludovic Ajorque.
Guirassy linked up with Rennes in 2020 from fellow French outfit Amiens.
He has played the majority of his club football in France, but also spent time in Germany, through a spell at 1.FC Koln.
