Everton midfielder Davy Klaassen has been closely linked with a move to Besiktas.
The Toffees could stand to make £14m [€16m] for the Netherlands international over the course of two seasons if the deal goes ahead according to Fotomac.
The Turkish sports newspaper claim that the Black Eagles have offered Everton a two-year loan deal which would include a €4m fee per-season.
Besiktas also want an €8m release clause which would could make Everton a grand total of €16m.
The report claims that Everton do not have plans for Klaassen next season and that their only offer is from Besiktas.
The Toffees are reportedly keen on the offer and the midfielder is also open to a move to Turkey.
Besiktas are no longer under investigation from Financial Fair Play and will be able to increase their budget this summer compared to recent years.
Klaassen was signed by Ronald Koeman on a £23.6m move but struggled for playing time.
Koeman’s replacement Sam Allardyce never gave him a start following a January loan deal to Napoli breaking down.
The 26-year-old made just seven Premier League appearances over the 2017-18 campaign.
Besiktas finished the league campaign fourth, after winning the Super Lig title the previous two seasons.
The midfielder is currently on holiday in Miami, USA.