Everton striker Romelu Lukaku has accused the Goodison Park club of lacking ambition.
Mertens' contract at Napoli runs out at the end of next season, putting his future with the Serie A side in some doubt.
Mertens has scored 24 goals this season, and looks to be one of the most in-form attackers across European football.
Everton’s ambition has been questioned this week by their own striker Romelu Lukaku, but if they targeted Mertens no questions could be asked.
The 29-year-old’s arrival would be a major statement of intent from the Toffees, as they aim to break into the top four.
The addition of Mertens would not just increase the quality of Everton’s starting line-up, but it may also help them keep Lukaku.
Lukaku and Mertens know each other well from their time in the Belgian national squad together, and the Napoli man’s arrival would mark a new era at Everton.
Last summer, Everton spoke about spending big - but their transfers were not particularly eye catching.
However, Mertens would be a genuinely top-class addition at Goodison Park, and that could be enough to convince Lukaku to commit his future to the Merseyside outfit.