Van Dijk, 25, has been one of the stars of the Premier League season, producing a number of outstanding performances for Southampton, helping them keep five clean sheets so far this term; only Chelsea have kept more.
Southampton's Virgil van Dijk
The Dutchman was a little raw when he arrived from Celtic as Toby Alderweireld's replacement in September 2015, but has developed into a top centre back, possessing speed, strength, aerial prowess, technical ability and an improved reading of the game.
Unsurprisingly, Van Dijk – much like former Saints centre backs Alderweireld and Dejan Lovren before him – is attracting major interest, with a host of Premier League clubs linked already, but reports now claim Everton are eyeing an audacious move.
Everton manager Ronald Koeman
Toffees boss Ronald Koeman, who saw his Everton side lose 1-0 to Southampton on Sunday, signed Van Dijk for the Saints and made him a key player for the club last season – and now seemingly wants a reunion.
The Mirror claim that, having missed out on a blockbuster deal for Napoli's Kalidou Koulibaly over the summer, Everton and Farhad Moshiri are ready to splash the cash on a top central defender – and Van Dijk is the man Koeman wants.
Southampton's Virgil van Dijk celebrates scoring
It's reported that Southampton want £40m for Van Dijk, and Everton won't flinch at that price as they look for a long-term replacement for John Stones, who left the club for Manchester City over the summer.
Van Dijk actually revealed to Sky Sports before Sunday's match that he has been speaking to Koeman since he left Southampton, and their strong relationship may help Everton in their attempts to pull off a stunning coup.
Do you think Van Dijk would join Everton?