Everton new manager Marco Silva is yet to sign a single player this summer, but he is reportedly keen to bring in at least four new faces.
The Toffees are looking to sell the unwanted players to trim the squad size, with as many as eight players expected to leave. It will free up the space and the wage bill, which will allow Silva to bring in the right profile of players.
Silva is keen to bolster the attacking areas and Zaha would be a great addition to the side.
The Ivory Coast international, who has eight caps under his belt, scored nine goals and registered three assists last season despite missing five weeks through injury.
The report adds that Zaha would be seen as a marquee signing and Palace could demand a fee in the region of £50 million for their star player.