The 22-year-old has been in fine form for Lyon for a while now and the likes of Manchester City are interested in him as well.
According to Daily Star, Lyon are looking for a fee in the region of £75m for their star midfielder.
Everton will have to shatter their transfer record to sign the box-to-box midfielder.
The report adds that French outfit PSG are keen on signing Idrissa Gueye this month and the Toffees are demanding a fee of around £40m for the 29-year-old defensive midfielder.
If the sale goes through it might just help finance a move for Ndombele.
It will be interesting to see what happens in the coming days.
Ndombele is a player in demand and Pep Guardiola is very interested in him. The Manchester City manager is eyeing him as a replacement for Fernandinho.
The Lyon star is a world-class talent and he would transform Everton if Silva manages to sign him.
Moshiri has the money to finance an ambitious move for the midfielder but the Toffees must look to offload Gueye first.