But the player's lawyer, Ralph Isenegger, has told French media M'Bia would prefer to play for Didier Deschamps' team in the Champions League.
Isenegger said: "We are in talks. It is a draw between Marseille and Everton so far.
"Stephane had a new phone call with Didier Deschamps on Sunday. They have very good first feelings. Didier has chosen him because he is aware he is the best Ligue 1 player in his position.
"Stephane would love to work with him, even if David Moyes is an excellent coach too.
"So it remains open. If Marseille makes a small additional effort, he will sign there. Otherwise he will move to England."