Everton reportedly want £9million for Brazilian winger Bernard amid interest from the United Arab Emirates.
Dubai-based side Al Nasr is a potential destination for the 28-year-old, but the Toffees are unlikely to waiver from their £9m valuation, according to The Telegraph.
Earlier this month Everton boss Carlo Ancelotti claimed he was unaware of any offers for Bernard, who has been a fringe player at Goodison Park this season. But the Blues have revealed they are willing to listen to offers for players who aren't guaranteed a starting place.
Everton are keen to trim their wage bill before reinvesting in new players and Bernard could prove to be one of the club's more saleable assets.
Although the Brazilian has mostly been a squad player, he has made 10 appearances for Ancelotti's side across all competitions this season.
With Everton very much in the race for European football Ancelotti would not want to lose any player who could prove useful in the second half of the campaign, unless it's for the long-term benefit of the club.
When asked specifically about Bernard's future recently, Ancelotti said the Merseyside club were not actively looking to sell the player. However he did leave the door open for a potential exit saying the situation could change if he requested a transfer.
'If some player is not happy to stay and wants to leave, we are open to talk to them. But at the moment no players have asked to leave,' he said earlier this month.
A sizeable transfer fee would go someway to shifting that position, especially if it opened up the possibility of finding a replacement before the transfer window closes on February 1.
However, Everton have a variety of other peripheral players on significant salaries that they would rather sell this month, although that has proved to be difficult.
They include Muhamed Besic and Yannick Bolasie, the latter almost departed the club in the last transfer window.
Bernard was signed by former Everton manager Marco Silva in 2018, he joined on a free transfer from Shakhtar Donetsk and has scored seven goals in 76 appearances for the Toffees.