Having spent over £20million on the high-profile captures of Carlos Tevez and Torino defender Angelo Ogbonna, the Serie A champions need to recoup some money this summer.
They have already accepted a £8.5million bid, believed to be from Sunderland, for midfielder Emanuele Giaccherini and Matri is another player being tipped to leave Turin.
The latest reports claim the asking price is a stumbling block but that Everton are willing to offer the Italian international 20% more in wages than he currently earns with Juve.
Matri joined Juventus from Cagliari in 2011, costing €15.5million but a that was a deal due to be paid in three installments. Although he signed a contract extension last year, Juve appear willing to consider a summer departure.