The winger has been linked with a move to West Ham United in the past.
They are not the only Premier League sides interested in his services either with the same report crediting both Liverpool and Manchester United with an interest.
A €20million price has been touted for his services, around £15million; a price that is unlikely to scare the Toffees following the investment of Farhad Moshiri earlier this year.
And a move for N’Koulou could be on the cards as a result, with Le10Sport reporting that he is in their sights.
However, a move may prove to be tricky as potential new owners at the club would not be keen on a sale.
At present the French side may need to sell their star to raise funds, but new investment would see that need removed.
Instead they would hope he can rediscover the kind of form he enjoyed in his first year and look to sell him for a bigger price next year.