Tosun has struggled under Marco Silva.
Everton have slapped a £20m asking price on Cenk Tosun.
The Blues are willing to offload the out-of-favour striker this month if a club meets their valutation.
Tosun has made only six league starts this season and found himself dropped from two matchday squads over Christmas.
Signed by Sam Allardyce in last year’s January transfer window in a deal worth £27m, the Turkey international scored five times in 12 starts but has struggled to fit in under new boss Marco Silva.
On Friday, Silva made it clear that if Everton were to do any business in the transfer market they would have to sell someone first.
Tosun can leave if Everton’s asking price is met while Oumar Niasse is also available for sale.
The Blues are understood to have fielded enquires from Premier League clubs to take both Tosun and Niasse on loan but at this stage are only interested in selling both players.