The Toffees need to make improvements to the team this summer.
Everton wanted the Croatian last summer when he was on his way out of Wolfsburg.
Goal is reporting that Inter Milan are willing to sell the player if they fail to make it into the Champions League this season.
The report also claims that Everton are willing to pay a substantial amount for the player. The report states that Everton are willing to pay a fee of around €30 million (£23.25 million) to sign the player in the summer.
The report claims that Everton are likely to lose Romelu Lukaku for a lot of money in the summer and that, along with the investment from Farhad Moshiri, should give Everton the money necessary to bring him into the club this summer.
Perisic has been in good form for Inter this season but with the Italian club currently struggling to catch AS Roma in the hunt for a Champions League spot the club are said to be open to his sale at the right price.