Bayern Munich are inviting offers for Joshua Zirkzee.
The young Dutch striker spent part of last season on-loan with Parma, which suffered relegation from Serie A.
Zirkzee struggled for minutes during his stay in Italy and now Bayern are prepared to sell.
BILD says Everton, which made an attempt in January, resumed contact with Bayern last month for Zirkzee.
At Goodison Park, Everton's Dutch sporting director Marcel Brands is a fan of the young striker.
