They will join rivals Liverpool in the hunt for the Danish international, whilst Borussia Dortmund are also interested.
Voetbal International report that Everton are aiming for the ambitious swoop as they look ahead to their summer planning.
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Since Guus Hiddink arrived at the helm, Chelsea have improved considerably after a tricky start to the campaign.
Newcastle United are staring down the barrel of relegation to the Championship for the second time in the past eight years.