The Daily Star says Nottingham-born Darikwa, 21, already carries a £2m rating after 27 starts for the Spireites.
He is being tracked by a host of Premier League sides, but the Mersey giants are front-runners for his signature.
Anfield boss Brendan Rodgers and Goodison chief David Moyes have had Darikwa watched on a weekly basis over the past few months.
Chesterfield boss Paul Cook said: “Tendayi is already a very good footballer. He is going to have a very good career.”