The report has also claimed that the Toffees could make the bid for the Scotland international left-back in the next 72 hours, with the Merseyside outfit having identified him as a long-term replacement for Leighton Baines.
Perfect Leighton Baines replacement?
Baines remains an important player for Everton, but the England international left-back is 33 years of age.
Baines cannot go on forever, and Tierney would be a brilliant long-term replacement for the 33-year-old.
Tierney is one of the best young left-backs in Europe, and the 21-year-old has already showcased his talent in the Champions League as well.
Blessed with the versatility to play as a right-back or a centre-back as well as a left-back, Tierney would be worth the £60,000 per week salary that Everton are reportedly ready to offer him.
Baines has been on the books of Everton since the summer of 2007 when he joined from Wigan Athletic for an initial transfer fee of £5 million, as reported by BBC Sport.