Chelsea defender failed to make the squad for Saturday’s 3-3 draw against West Brom, with Chelsea boss Frank Lampard preferring the centre-back partnership of Thiago Silva and Andreas Christensen.
According to reports in France, Chelsea have made a transfer decision on Zouma after his omission from the squad on Saturday.
French media outlet Le 10 Sport claim Chelsea are inviting offers for Zouma after Lampard made Thiago Silva and Christensen his first-choice centre-back pairing.
Everton, where Zouma previously spent time on-loan, are in contact and been informed he will only depart in a permanent deal.
Chelsea reportedly want about €40 million to sell the France international.
Along with Everton, Zouma is also attracting interest from across the continent.