The 23-year-old has emerged as one of the most promising and consistent defenders in French football this past season, making 37 Ligue 1 appearances and starting 36 of them.
The Toffees, along with Watford are believed to have scouted the full-back, but the Merseyside outfit have verbally agreed to table a £10 million bid to snap up Sidibe, According to La Voix Du Nord.
That being said, the French report goes on to state that Arsenal are also interested, which may worry Everton given the fact that the Gunners perhaps boast more pulling power than them in the transfer market.
In truth, both clubs need a left-back. Arsenal have Nacho Monreal, arguably the most underrated defender in English football, but he only has to compete with an injury-prone and inconsistent Kieran Gibbs for a first-team spot.
On the blue half of Merseyside, Leighton Baines spent the second half of the 2015-16 jostling with Bryan Oviedo to be Everton's first-choice left-back under Roberto Martinez, who has since been sacked.
By virtue of the fact they have no manager, it remains to be seen who it is at Everton who reportedly wants Sidibe.