It is easy to dismiss Everton's chances of signing the prolific Gabon striker, but in addition to the money, the Toffees have a player Dortmund's boss will desperately want.
Dortmund hired Ajax manager Peter Bosz in the summer, after he led the Dutch side to the Europa League final.
A key part of that success was Davy Klaassen, who was sold to Everton.
Since going their separate ways, Klaassen and Bosz have endured very disappointing stints at their new clubs.
Klaassen has failed to perform at Everton and has lost his place in the team. After arriving with a big reputation, he has been one of the biggest flops of the Premier League season.
Everton have several options already in his position, and they could cope without him if they had to move him on.
Bosz's spell at Dortmund has left him battling for his job, after they crashed out of the Champions League following back to back defeats to Tottenham Hotspur.
Dortmund sit in sixth place in the Bundesliga, and are 10 points behind leaders Bayern.
Selling Aubameyang is not ideal, but the player is keen to move on anyway, and if Dortmund could get something in return, Bosz might see linking up with Klaassen again as the only way to save his job... and the Dutchman would surely not turn it down either.