With Abdoulaye Doucoure and Idrissa Gueye set to leave when their contracts expire at the end of the season, the Toffees are in the market to replenish their midfield ahead of next season. They made a failed approach for Neil in January and TeamTalk reports that they could return for him in the next transfer window.
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THE BIGGER PICTURE
David Moyes' side face competition from his previous team, West Ham, who also flirted with the 23-year-old at the start of the year and could make a new bid. Roma are also in the frame after being impressed by the Black Cats' academy graduate while they monitored Enzo Le Fee while on loan at the Stadium of Light from the Serie A side.
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Neil's contract expires in 2026 but Sunderland are keen to convince him to sign an extension. His future may depend on whether or not Regis Le Bris' men earn promotion to the Premier League.
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WHAT NEXT FOR SUNDERLAND?
Sunderland are fourth in the Championship and eight points behind the automatic promotion places. They are on track to confirm a play-off place soon, but failure to overcome that hurdle could see Neil ask to be sold in a few months.