Toffees boss linked with moves for Celtic wide man and Dundee United full-back.
Everton manager Roberto Martinez is planning a summer transfer raid on the Scottish Premiership, according to the Daily Record.
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With the Toffees set to be narrowly pipped to Champions League qualification by Arsenal this season, Martinez is keen to bolster his squad ahead of an improved challenge next term.
The Spaniard has apparently drawn up a shortlist of targets, which the Daily Record claims includes Celtic winger James Forrest and Dundee United defender Andrew Robertson.
Celtic are likely to demand around £7m for Forrest, who has scored 18 goals in 81 league appearances for the Glasgow giants.
The 22-year-old, whose current contact at Parkhead is due to run until December 2016, has been capped nine times by Scotland at senior international level.
Robertson is also a senior Scotland international, having made his debut as a substitute in March’s 1-0 win over Poland at Warsaw’s Stadion Narodowy.
The left-back, 20, has started all 34 of Dundee United’s league matches so far this season.
Everton already have three Scottish-born players in their squad. Winger Steven Naismith has represented his country of birth 28 times, but Aiden McGeady and James McCarthy have both opted to switch allegiances to the Republic of Ireland.