Having already secured the signatures of Arouna Kone, Antolin Alcaraz and Joel Robles so far this summer, new Toffees manager Roberto Martinez is looking to add the highly-rated winger to increase competition for the likes of Seamus Coleman and Steven Pienaar.
The 19-year-old also courted interest from Liverpool and Tottenham Hotspur, but it seems he will be heading to the blue half of Merseyside.
Martinez's style of football is believed to be the reason why the Catalan club trust him to aid Deulofeu's talent and talks between the player and his agent are expected to take place in the coming days.
He would become the second Spanish signing of the window after goalkeeper Robles signed on Tuesday.
Deulofeu scored 18 goals in 33 games for Barcelona B last season so he would be seen as an exciting acquisition should he choose to move to Goodison Park.
He is currently representing Spain at the Under 20 World Cup in Turkey and Barcelona see him as someone who has the potential to break into the first team - should he do well wherever he is sent out on loan for the coming season.
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