The Toffees signed the Senegalese international for £13.5 million (BBC) in 2017 but his performances haven't quite warranted the price-tag. Niasse has scored just nine times for Everton in 39 appearances and has been sent out on loan twice.
His latest loan spell was at Cardiff City in the second half of last season was a total disaster where he played 13 games in the league but failed to score a single goal. The Bluebirds were relegated by two points as a result and he returned to Everton this summer.
The 28-year-old is yet to feature for the first team this season but managed a brace in EFL Trophy recently. Niasse's contract at Goodison Park expires at the end of this season but Everton would prefer to get rid of him a lot earlier to save up on his £55,000-a-week (Spotrac) wages.
With Moise Kean, Dominic Calvert-Lewin, Cenk Tosun and Richarlison capable of playing in the number nine role, the need for Niasse is very little. Tosun, who was the most likely to leave the club in the summer, scored the equaliser against Tottenham on Sunday which has put him in contention for some more game time in the coming weeks.
A move away suits all parties involved and it is likely to happen in the January transfer window.
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