Everton have reportedly activated the Aston Villa star's release clause.
The Blues are expected to be busy this summer and a central midfielder appears to be top of their wish list.
They have turned their attention to Gueye after a big money move for Axel Witsel stalled and looks increasingly unlikely to be completed.
New director of football Steve Walsh is clearly a fan of the Villa man, with the Daily Mail reporting that Leicester City were keen on him as a potential replacement for N'Golo Kante.
Everton boss Ronald Koeman is also more than aware of his ability, with Gueye telling the Daily Mail that Southampton were keen before he elected to join Aston Villa.
And should he sign him this time around, he could end up being Everton’s answer to Kante; a man the Dutchman described ' a great player' to Monday Night Football earlier this year.
|Position||Team||Total Tackle||Won Tackle||Interception||Interception Won||Duel Won||Poss Won Mid 3rd||Ball Recovery||Appearances|
|Idrissa Gueye||MF||Aston Villa||144||108||141||141||295||177||344||35|
The stats from last season certainly show he is up there with Kante, with the Frenchman the only man to beat Gueye in a number of statistical areas across the campaign.
Gueye was actually better than Kante when it came to ball recoveries, winning the ball back in the middle third and defensive duels, further highlighting how their games are very similar.
He managed those performances in a struggling team while Kante’s won the title, so it is easy to imagine Gueye starring in a team filled with talent such as Everton’s.
Koeman has a track record of improving defensive midfielders, too, helping Victor Wanyama develop into a top player during his time at St Mary’s, so much so that Tottenham Hotspur moved to secure him this summer.
All that proves that Gueye could be a smart signing and Walsh could have another Kante on his hands, only this time Everton would be the benefactors.