The Toffees have announced the signing of the 24-year-old Belgium international who scored 20 goals in 25 appearances for the Greek side last season
The Belgium international has signed a four-year deal with the club for an undisclosed fee and the new signing says he is delighted to have arrived at Goodison Park.
“I am very happy because Everton is a big club and for me it's a very good opportunity,” he told the club’s official website.
“I've known Everton have been following me for a while and after talking with the manager I decided coming to Everton was the best opportunity for me.
“I know this is a great club with great supporters and a club that has the ability win a lot of games in the Premier League. That's why I came.”
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Mirallas will be unveiled at Goodison Park on Monday night ahead of Everton's first Premier League fixture of the season against Manchester United. However, he will ineligible for the game having failed to sign before Friday's noon deadline.
The former Saint Etienne and Lille forward can play as either a striker, or out wide on either wing, and will wear the No.11 shirt at Everton.