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Mirallas is also believed to have been the subject of interest from Arsenal but the Belgium international told Sky Sports News earlier in the week that he felt the Toffees would be the better fit.
And the 24-year-old looks set to compete the formalities of a deal taking him to Goodison Park over the weekend.
Finances at Everton are tight but David Moyes has some money to spend following the sale of Jack Rodwell to Manchester City.
The forward has experience in Ligue 1 with Lille and St Etienne but has spent the past two years in Greece with Olympiakos, scoring 20 league goals for the club last season.
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