The Toffees are said to be closing in on the right-sided player.
It seems that Leeds United have decided to give up on the future of Sam Byram.
The youth academy graduate is out of contract at the end of the season and has so far failed to sign a new deal with the club. With that in mind the club are willing to move him on this month to avoid being undercut on his value at a tribunal next summer.
Last night it was reported by the BBC among others that Everton had seen a bid of £4 million accepted for the right-sided player. Meanwhile West Ham, according to the Express, have offered cash plus two players in order to lure Byram to London - and nearer his Essex birthplace.
Leeds boss Steve Evans spoke to his press conference today, as relayed by the Yorkshire Evening Post, in which he discussed Byram's future - as it seems the club are indeed in the process of selling him:
"I am expecting Sam Byram in this morning and expecting him to train.
"Leeds United is blessed to have such talented young players. It doesn't stop at Sam Byram.
"I think every player that leaves Leeds United will drive out of Thorp Arch tinged with a bit of regret.
"Sam Byram would play at Everton for me, yes. There is considerable interest in Byram. No deal is done yet, I expect him to train today and he may still play tomorrow.
"If Byram goes I'll give him a big hug and a kiss, he's been fantastic for me."
The Byram deal then does not seem to be on the precipice of completion but it would be a fair comment to suggest that by this time next week Leeds United will be without the December Championship Player of the Month.