Everton set to firm up Andre Gray interest
And any move could be part of a double swoop on Turf Moor, with the Toffees also leading the race for Clarets team mate Michael Keane.
The 25-year-old Gray has found himself on Ronald Koeman's radar after a debut Premier League campaign which reaped nine goals from 26 starts.
Only Romelu Lukaku hit double figures for Everton last season, and while the Belgium striker's Goodison Park future is up in the air, the club are looking to bolster their striking options regardless, as they also close in on a move for Malaga's Sandro Ramirez.
Gray - Championship player of the year in 2015/16 after his 25 goals helped Burnley to the title - has only a year remaining on his Clarets contract, like Keane.
The club are prepared to let both leave on free transfers next summer, if it means holding onto them for another season, but it remains to be seen if a swap deal can be done with Everton, with Burnley linked with the Blues' Republic of Ireland midfielder James McCarthy, as well as forward Oumar Niasse, who spent the second half of last season on loan at Hull City, scoring four goals in 17 appearances.