Rennes manager Bruno Genesio has already hinted at where Kamaldeen Sulemana lies in his plans amid links with Everton and Southampton.
Both the Premier League strugglers are said to have had bids of £22m accepted ahead of a busy transfer deadline day. The January window slams shut at 11pm with the Blues, under the new stewardship of Sean Dyche, looking to get some last-minute deals over the line.
The 20-year-old has been frequently linked with a move to Goodison Park this month but face competition from Nathan Jones' side.