Sean Dyche is keen on making further additions to his attacking ranks before the rapidly approaching transfer deadline.
He has set his sights on Southampton attacker Sulemana, who is not keen playing in the Championship.
Russell Martin’s side will only let the Ghana star go this summer if his release clause worth £30m is triggered.
The Toffees want the Ghana international in their squad in a bid to improve their attacking displays.
However, it is suggested that Everton’s potential move for Sulemana could hinge on offloading some fringe players in the shape of Gray and Iwobi.
Both Iwobi and Gray have admirers in the ongoing transfer window and Dyche’s side will let them go for the right offers.
Sulemana, on the other hand, has a host of suitors and it remains to be seen how the Merseyside outfit will measure their stride in the final stretch of the transfer window.
