The 23 year-old right-back has emerged as a primary target for the club hierarchy ahead of a vital summer transfer window.
The French side value their young defender at £40 million which represents a figure the Goodison Park club cannot easily afford. The talented defender is currently representing Ivory Coast at the ongoing World Cup.
Everton manager David Moyes has openly conceded that the recruitment team has been actively hunting for a specialist right-back for over a year.
The position has become a major problem area for the Merseyside club following recent high-profile departures from the first-team squad.
Long-serving club captain Seamus Coleman officially called time on his illustrious playing career after spending over seventeen years with the club.
Fellow defender Nathan Patterson came incredibly close to joining Italian side Genoa on the final day of the winter transfer window.
The scouting department has compiled a list of realistic alternatives should a deal for the French-born defender fail to materialise.
Atalanta defender Raoul Bellanova and Tottenham Hotspur full-back Djed Spence are both under serious consideration by the recruitment team.
West Ham United defender Aaron Wan-Bissaka has also been identified as a potential option to fix the problematic defensive position.
Moyes frequently resorted to fielding a back line composed entirely of central defenders during the previous league campaign.
The hierarchy must now decide whether to stretch their limited transfer budget to secure their absolute priority target this summer.
Failing to adequately reinforce the right side of defense could leave the squad dangerously exposed when the new season begins.