The Daily Record, as quoted by TEAMtalk, is reporting that the Scotland left-back is being lined up for a move to Goodison Park, despite having been heavily linked with Manchester United over the last few months.
The same story says that Everton are preparing a transfer bid of around £25m to try and lure the defender to the Premier League this summer.
Manchester United have been strongly linked with a move for the England international in the last few months, but there has been no official word from the Red Devils on signing the 21-year-old.
Meanwhile, the Red Devils are still believed to be on the lookout for a number of new signings this summer as they look to try and assemble a squad capable of winning the Premier League next season.
Manchester United have so far brought in full-back Diogo Dalot and midfielder Fred as Jose Mourinho looks to try and strengthen his squad ahead of next season.
The Red Devils finished in second place in the Premier League table and without a trophy last term.
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