Arsenal are also keen on the Scotland international, while Leicester City and Napoli have also been linked with the Hoops star.
The Toffees and co. believe Tierney is very likely to leave Parkhead this summer having rejected several offers to do so in recent transfer windows.
Everton boss Marco Silva surely wants to boost his squad this summer, but adding another left-back is probably not in his plans.
Ex-Barcelona man Lucas Digne has already established himself as one of the best in his position in the league at Goodison Park, while Leighton Baines is expected to continue to provide cover and competition after signing a new one-year deal.
However, Tierney, while primarily being a left-back, brings versatility to the table as he can also play at right-back and in central defence, and could help add quality depth to Everton’s defensive ranks.
The 22-year-old has four Scottish Premiership titles, two Scottish Cups and two Scottish League Cups to his name, while he has emerged the PFA Scotland Young Player of the Year thrice, making the Team of the Year on the same number of occasions.
The Celtic star will definitely be a good addition to Everton given his quality, but it doesn’t seem a move could be on the cards.