Guirassy was left out of the side that drew at ten-man Monaco on Saturday, with his future still uncertain.
The 26-year-old saw limited game time during the 2021/22 season, with Martin Terrier’s form leaving him on the bench more often than not.
Everton are short of attacking firepower at the moment, with their only Premier League goal thus far this campaign an own goal, at Aston Villa.
The Toffees have made an offer for Guirassy in a bid to find a source of goals following Richarlison’s departure and Calvert-Lewin’s long-term injury.
Despite averaging a little over 32 minutes a game last season, from 48 appearances in all competitions, Guirassy recorded 12 goals and three assists for Rennes.
Everton began their Premier League games thus far without a recognisable centre-forward, faltering at home to Chelsea and losing to Aston Villa away, by one-goal margins.
The Toffees do have other targets in the pipeline if they fail to secure the Guinea international’s signature but, with less than three weeks to go in the transfer window, will have to hurry to provide Frank Lampard with a decent option up front.
Everton play host to newly promoted Nottingham Forest on Saturday in a bid to get their first win of the Premier League season.
