McCarthy is admired by new Everton boss Roberto Martinez, who managed him last season, and it is believed that the Toffees will make their move if the funds become available.
Of course those funds would be present if the Merseyside club were to part ways with Marouane Fellaini and/or Leighton Baines.
The duo have been targeted by United manager David Moyes, and have already seen a bid rejected by their club for their services.
Ireland international McCarthy is also wanted by Newcastle, but the pull of Martinez should be enough to convince him to make the move to Goodison Park over St. James', should both enter a race.
The 22-year-old midfielder is said to be relishing a move back to the Premier League, and Wigan chairman David Whelan has confirmed he will let McCarthy move back to the Premier League, if a club matches his £15million valuation.
"“When James first joined us I told his mum and dad we would look after him and promised that I would never stand in his way," Whelan stated.
“I will keep that promise, but we haven’t had the right kind of offer yet and James himself hasn’t asked for a move because he’s happy.
“I think he needs another season with us and then he will have his pick of any of the top clubs.”
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