Toffees chief Marco Silva is desperate for a natural line-leader, allowing Richarlison to play in a slightly wider role.
And Iglesias, who has scored nine goals in La Liga this season to keep the Catalan side in the top half, is Everton’s prime target.
Iglesias has made a real mark in his first top flight season, scoring a goal every other game in 140 appearances for Celta Vigo’s B team over the previous four campaigns.
However, he failed to break into the first-team with any regularity until the 2018-19 season.
He scored 23 goals on loan at Liga B side Zaragoza last season before moving to Espanyol in the summer.
The Goodison Park outfit are prepared to meet 25-year-old Iglesias’ £25m buy-out clause.
But they need to persuade the striker to come now and not wait until the end of the season.
Meanwhile, Gueye has his heart set on joining the runaway Ligue 1 leaders ahead of their Champions League clash with Manchester United.
Despite that, Everton deny Gueye will be leaving the club this month.
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