Lemar, who caught the eye at Monaco before switching to Spain with Atletico Madrid, has struggled to live up to expectations in La Liga.
The France international could have an option to leave Atletico Madrid this summer as, according to French magazine Le 10 Sport, Everton are keen.
However, any deal could be difficult to do due to Atletico Madrid’s stance.
It is claimed that Atletico Madrid would expect a high price for Lemar, who they forked out €70m to sign in the summer of 2018.
The jury is out on how high Everton might be willing to go for Lemar given the changed football landscape.
Lemar played just 920 minutes of football in La Liga this season, failing to register a single goal or provide an assist.
Atletico Madrid have the France international under contract until the summer of 2023.
