Ajax defender Joel Veltman is being linked with Everton.
Everton are in talks with Ajax coach Frank de Boer, who has announced he is leaving the Dutch giants.
The Liverpool Echo says should De Boer take the job, he will go back to Ajax for Veltman.
The defender has also been linked with Manchester United and Arsenal this season.
De Boer is the priority target for Everton, now seeking a new manager after last week's sacking of Roberto Martinez.