The Toffees were linked with the Netherlands international in the latter stages of the summer transfer window but were informed that the 24-year-old was not available.
Van de Beek has started twice for Man United this season in the Champions League and EFL Cup but has only played six minutes of Premier League football in 2021-22.
The Dutchman could seek a move away from Old Trafford in January if he continues to find it difficult to secure league minutes for Ole Gunnar Solskjaer's side.
The report claims that James Rodriguez's exit to Qatar should mean that funds are available for the Toffees during the January transfer window.
Van de Beek played the full 90 minutes against West Ham United in the EFL Cup on Wednesday night but could not prevent his side from suffering a 1-0 loss. body check tags ::