The highly-rated left-back would cost in the region of £25 million, and Everton should not miss out on the opportunity to sign him.
Everton had been linked with a move for the Celtic defender last summer and it seems they are looking to rekindle their interest.
Tierney has been a key player for Celtic since he joined the senior side in 2015.
He is arguably the best left-back in the Scottish Premiership and has won four SPL titles with the Bhoys.
While Celtic will be trying their best to keep hold of their star player, a move to the Premier League could be too tempting for Tierney to reject outright.
Everton have Lucas Digne as the first choice left-back, and adding Tierney would add further depth and quality to the side.
Moreover, the Scotland international can also play at centre-back if Silva opts to play a 5-3-2 formation (he played in that position for Scotland as well) which he has tried frequently last season.
Tierney is a fantastic young talent, and his prime years are ahead of him. He would be an unbelievable signing for the Toffees and the club should do everything to sign him this summer.