The former Besiktas forward has struggled for the Toffees this season
Everton have set a €22.5m asking price for striker Cenk Tosun, according to the Liverpool Echo.
Just twelve months after signing the Turkey international from Besiktas, the Toffees will cash in if a club meets their valuation.
Having scored five goals in 12 starts last term, Tosun has struggled this season, seemingly not suited to the style of play employed by Everton boss Marco Silva, and has found the net just twice.
The Blues are operating on a current one in, one out basis when it comes to transfers as director of football Marcel Brands looks to rid the club of deadwood amassed by three different managers.
While Tosun is available, so too is Oumar Niasse, and the club are actively looking to move the pair on as they look to improve their striker options.
Everton are currently eleventh in the Premier League table and face Bournemouth on Sunday.