The Baggies are likely to sell the forward this January, with his contract set to expire at the end of the season, to avoid losing him for nothing.
Tony Pulis is looking to add to his January funds and is ready to accept offers around the £10 million mark with Crystal Palace and Stoke are also thought to be interested in the forward.
Berahino has been offered a new contract at a reported £60,000 at the Hawthorns but has rejected it after being unable to force a transfer in previous windows.
The striker has been out of action with the Baggies’ first-team since September but finally looks set to end what has been a tough period of his career.
Everton boss, Koeman is hoping to add depth to his attack beyond Romelu Lukaku, who the Toffees have often relied upon for goals this season.