According to Get French Football News, Mirallas is a January target for both the French outfits after losing his place in Roberto Martinez's starting line-up.
Mirallas is determined to win regular first team football in a bid to enhance his chances of making the Belgium squad for next year's European Championships.
Of his Goodison Park future, 28-year-old Mirallas recently said: "It's not easy to live such a situation but it happens like that in the world of football.
"I don't think in terms of my place in the national team.
"But in January, if my situation has not changed, I will ask questions and perhaps consider a departure."