Boss David Moyes is prepared to allow the former Crystal Palace and England striker to move on from the club in order to generate more cash to spend on his own targets.
Johnson has repeatedly stated he is happy where he is despite an ongoing link to West Ham where Alan Curbishley wants to partner him with Dean Ashton.
With Everton well off for strikers and with David Moyes' tendency to play one up front, usually Yakubu, with a five-man midfield headed by Tim Cahill pushing forward, it could be that they see Johnson as an asset that could bring in plenty of money.
Middlesbrough boss Gareth Southgate is also after a striker to play alongside Brazilian hitman Afonso Alves and their chairman Steve Gibson is ready to back a move for Johnson.
Everton paid Palace £8.6m for the Johnson two years ago and if they were to be offered that sort of money back they may sell.