Reports suggest that the 20-year-old striker is keen to leave Goodison Park this summer in a bid to find regular first team football.
The Clarets, who were relegated from the Premier League last season, are believed to be showing significant interest in Long who spent time on loan with Brentford last term.
However, the Daily Mail is of the belief that Burnley's new Championship rivals Blackburn are also pondering a move for Long.
It is believed that Everton want to further his development by sending him on a season-long loan but the player reportedly wants a permanent transfer so he can kickstart his career in a first team environment.
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