Malcom has attracted huge attention across Europe thanks to his match-winning displays for the Ligue 1 club over the last 24 months.
At 21 he has already made 86 appearances since moving from Corinthians in 2015, scoring a total of 19 goals.
But now Everton are set to make a move for the youngster.
The Toffees have offered €35m plus an extra €5m in add-ons to land Malcom this summer.
The club are also preparing a bumper contract of £80,000 a week, which will net the player a total of £30m ($39m) over five years.
Negotiations, however, may prove to be arduous, with Bordeaux determined to get the best deal possible for their gem.
Inter have already seen their own approach break down over the structure of their €41m (£37m/$48m) bid.
Bordeaux held out for an up-front payment of the entire fee, a requisite that the Serie A side was not prepared to meet.