Reports are suggesting the Everton winger has returned to his former club for a fee of £4m.
Mirallas arrived at Goodison Park in 2012 for a fee of £6.9m.
During his time with the toffees, the 30-year-old made 186 appearances, scoring a total of 38 goals and also added 34 assists.
The Belgian international started his career with Lille. Remaining in France he then moved to Saint Etienne, before leaving for Olympiakos in 2010.
During his two year spell in Greece, Mirallas was a huge part of the red and whites back to back Greek Superleague title victories. Also adding a Greek Cup success in 2012.
Capped 59 times for his country, he has scored 10 goals and played at the World Cup in Brazil in 2014 and the European Championships in France in 2016.
It’s been a busy few days for Everton. On Friday they confirmed the signing of Turkish forward Cenk Tosun from Besiktas, as well as also seeing midfielder Ross Barkley leave in a £15m move to Chelsea. On the field, they were disappointingly knocked out of this year’s FA Cup after a 2-1 defeat to Merseyside rivals Liverpool.