The 29-year-old has made only five substitute appearances in the Premier League, managing only 44 minutes of action.
Dominic Calvert-Lewin is the first-choice striker in Carlo Ancelotti’s squad and Tosun has been largely overlooked.
Everton do need a back-up striker in case Calvert-Lewin gets injured, and offloading Tosun now could prove to be costly.
Tosun needs to play regularly and a move away from the Merseyside club will appeal to him. He came to Everton with a strong goal-scoring pedigree at Besiktas but never showed any kind of consistency at Goodison Park.