Toffees boss Frank Lampard is keen on overhauling his midfield in the remaining days of the window and has already roped in Amadou Onana.
Everton are close to seeing Jean-Philippe Gbamin leave, and are prepared to offload midfielder Allan, along with Andre Gomes, while they are in talks for James Garner from Manchester United.
PSG midfielder Gueye, who joined the French from the Merseyside giants in 2019, is another player they are keen to sign in the remaining days of the window, while he has also attracted interest from the Portuguese duo of FC Porto and Sporting Lisbon.
Everton have an agreement in place with Gueye on personal terms but are struggling to get a deal over the line with PSG, as they are not prepared to let him go for free.
However, according to French radio station RMC, Les Parisiens are open to letting Gueye join either of the Portuguese clubs for free, but still want Everton to pay a fee for his services
Antero Henrique, who is in charge of overseeing player exits at the Parc des Princes, is willing to sanction a move for Gueye to either FC Porto or Sporting Lisbon free of charge, but is demanding that Everton should stump up his asking price.
PSG forked out £29m to snap up Gueye from Everton and it remains to be seen whether he will be allowed to return to Goodison Park in the coming days.
