The 29-year-old is on loan at the Italian club and he has managed to impress in the Serie A.
Smalling is valued at £18m by Manchester United and all three clubs can afford to pay the asking price.
Everton need a centre back right now and Smalling could prove to be a good addition for them. The likes of Mina and Zouma have been quite inconsistent and Smalling’s arrival will force them to work harder and improve.
The on-loan Manchester United defender might be keen on returning to England permanently as well and a move to Everton would be ideal for him.
He will get to play regularly and it could help him earn a regular starting berth for his country.
It will be interesting to see where Smalling ends up eventually. A move to Everton would be ideal for all parties involved and the Toffees should look to make their move as soon as possible.