Dumfries had a good season with PSV Eindhoven last term, registering four goals and nine assists from 42 appearances in all competitions.
He played the entire campaign as a right-back but has featured in the wing-back role for the Netherlands at the European Championships.
Dumfries bagged the man of the match in the 3-2 win over Ukraine, creating two big chances and scoring the winning goal in the 85th minute.
He continued his fine form during the 2-0 win over Austria last night. He won the penalty for the opening goal before netting the second in the 67th minute.
However, his recent displays have caught the eye of Serie A champions Inter Milan, and there could be more high-profile interest in the coming days.
Some Toffees fans on Twitter have concluded that the club have already missed their opportunity to secure his services.
Others believe the 25-year-old could still end up signing for the Merseyside outfit.
— Craig (@ctayts) June 17, 2021
Dumfries won’t be playing next game so perfect time for him to get a medical done 😉
— Louis Melia EFC ➐ (@LouisMeliaEFC) June 17, 2021
— Matty Hughes (@MattyHughes10) June 17, 2021
Missed the boat with Dumfries.
He will be joining one the elite clubs now.
— Lea (@Lea_EFC) June 17, 2021
I am 100% sure we won't get Dumfries, he will join other team and at the end we will see Zeki Çelik at right back. #EFC
— Arda Şahin (@ArdaEvertonian) June 17, 2021
not going to get dumfries are we
— efc bible (@efc_bible) June 17, 2021
Denzel Dumfries price tag continuing to go up a few million £ each game. #EFC
— Royal Blue Mersey (@RBMersey) June 17, 2021
Dumfries was valued at £14.4 million by Transfermarkt before Euro 2020. His price could at least double with the stunning displays at the tournament.
The Toffees have missed the trick in signing the defender in advance. They could now face a losing battle with potential competition from elite European clubs.
Stats from Transfermarkt.com