Gray has been on Everton’s books since 2021 and has so far managed 75 appearances for the Toffees, making 18 goal contributions.
The 27-year-old played a key role in helping Sean Dyche’s side stay up last season, ending the campaign with 33 league appearances.
He could though be set to leave Goodison Park, as Everton bid to balance the books while strengthening the team.
Besiktas have knocked on Everton’s door to ask about taking Gray to Turkey this summer.
It is suggested though that the Turkish giants could encounter an obstacle when it comes to meeting Everton’s asking price.
Everton are claimed to want in the region of £10m to sanction an exit for the winger.
Gray also has interest from Crystal Palace, Fulham and Saudi Arabian side Al Hilal.
Besiktas did business with Everton last summer when they signed Dele Alli on a season-long loan deal.
