The Whites suffered relegation from Premier League last season and a host of players have already left the club with Harrison being the latest name.
Harrison completed his medical with the Toffees on Sunday and agreed to join the Toffees on a one-year loan stint; Aston Villa were also interested.
Everton activated a clause in the winger’s deal which allowed him to move clubs on a non-permanent basis.
Now it has been also suggested that the Toffees will not pay any loan fee to the Elland Road outfit to take Harrison on loan.
Winger Dwight McNeil’s injury has made the Goodison Park outfit look into the market and they have secured Harrison to solve the problem.
Even though Harrison himself is recovering from a minor hip injury, Everton are keen on making his deal permanent following the loan stint.
Harrison made 16 goal contributions in 40 all-competition matches for Leeds United last season, but will not be part of their bid for a quick return to the top flight.
