Sky Deutschland says contact has been made, though contrary to English sources negotiations aren't as far down the road as claimed.
Bayern are prepared to sell, though Everton would prefer a loan arrangement with a permanent option included. The two clubs are now haggling over a price.
For his part, Zirkzee is keen on a move to Merseyside.
However, it has come as a shock to him that Bayern are willing to sell, rather than restrict the deal to a dry loan.