Hackney, 24, captained Middlesbrough last season and was one of their standout players as the club reached the Championship playoff final. Multiple earlier offers from Everton were rejected by Middlesbrough, but the situation has moved significantly and a deal now appears to be within reach.
The England Under-21 international has established himself as one of the more consistent central midfielders in the Championship and would represent a meaningful addition to David Moyes's squad as Everton look to push further up the Premier League table next season.
Whether Middlesbrough can continue to hold out — having already turned down several approaches — or whether the progress described by the Telegraph signals that a resolution is genuinely close will become clear in the coming days.
Hackney's leadership qualities have been one of the factors that attracted Everton's attention beyond his technical profile. Captaining a Middlesbrough side to a playoff final in the Championship requires a level of influence and mentality that is difficult to develop, and those qualities — alongside his performances as a midfielder — have made him a consistent target for the Toffees across multiple windows.
Middlesbrough are in a difficult position. They rejected previous bids in the belief they could hold out for more, but with the season over and the player's contract situation becoming increasingly relevant, continuing to resist may no longer be viable if the fee meets a threshold that their board considers fair value for a player who still has years of his deal remaining.
For Everton, completing the deal would resolve a midfield recruitment objective that has been outstanding for some time, giving Moyes a player with the physicality and energy to operate at the Premier League level immediately upon arrival.