Everton are hoping to sign the Dutch midfielder, who has turned down Sunderland.
It was reported by the Sunderland Echo that the midfielder rejected the chance to sign for the Black Cats, and now the Toffees have entered the race to sign him, along with Premier League new boys Bournemouth.
The 27-year-old, a former star of Swansea City, is expected to leave Napoli before the close of the transfer window, and it will now be up to him to decide upon his next destination.
Roberto Martinez is looking to bring in further reinforcements before the close of the transfer window, considering the lack of business he has so far completed, and De Guzman has shown himself to be a talented Premier League player, with a wealth of experience in European competitions.
On a loan deal, the Toffees would be making a no-risk move signing De Guzman, and they would possess the option to sign him outright at the end of the deal should he impress on Merseyside.