James Tarkowski is reportedly due to have a medical with Everton ahead of a potential move to Goodison Park.
The 29-year-old is out of contract with relegated Burnley at the end of June and has been heavily linked to the Blues since the end of the season.
Everton have faced been blighted by issues at centre-back since Frank Lampard's appointment as manager in January and strengthening in that area is thought to be a priority. A number of outlets, including The Athletic, are now reporting Tarkowski is moving closer to becoming Everton's first summer signing as discussions continue.