The Toffees are yet to sign a player in January with less than a couple of hours left in the transfer window.
A striker has been a priority for the club over the last month but they are yet to bring in one despite new manager Sean Dyche being desperate for a forward.
Moves for several players have collapsed and it has been claimed that Everton are now plotting a desperate move for Mateta.
Crystal Palace rejected a loan bid for the striker earlier in the window and are only expected to listen to offers of a permanent transfer.
The Toffees are considering making an offer to take Mateta to Goodison Park in the final hours of the transfer window.
He is not a regular at Crystal Palace as well but Everton’s desperation could push them to meet the Eagles’ asking price for him.
And it has been claimed that even then Palace might decline to sell him as they will have little time to source a replacement.
