The England international is off contract at the end of this season.
And Sky Sport Italia's transfer expert Gianluca Di Marzio states that Fiorentina is showing interest.
The Serie A club want to sharpen their attack in January and could make an attempt with Calvert-Lewin.
If a transfer goes through, Calvert-Lewin will be reunited with former Toffees striker Moise Kean, who has been reborn this season under Viola coach Raffaele Palladino.
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Everton
Fiorentina
Calvert-Lewin