Everton have already established contact with Wilfred Ndidi over a summer move.
Ndidi has less than two months on his contract with Leicester City and is not expected to sign an extension.
A number of clubs have already expressed interest in signing the defensive midfielder.
Anticipating they could face stiff competition for the Nigeria international, Everton have decided to send their proposal to the player early.
Ndidi, according to reports, is yet to decide his destination.
The 27-year-old played a crucial role in Leicester City's promotion to the Premier League.
The Foxes won the Sky Bet Championship title after a 3-0 victory over Preston North End on Monday.
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