The 30-year-old is yet to play a single minute this season due to injury and is out of contract at the end of the 2023-24 campaign.
The ex-Portugal international spent last season on loan at Ligue 1 outfit Lille and is not seen as key to Everton’s plans going forward as he struggles to recover from multiple injury issues.
Fearing that his issues are chronic and that he may never be able to play at his former level again, Sean Dyche has not provided an estimated timeline for when he might be available.
Gomes is another high earner; it is estimated that his weekly contract is worth £120,000.
The midfielder last played for Everton in May 2022.
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He spent the following campaign at Lille, making 27 appearances and registering three goals and two assists.
However, the French side decided against pursuing a permanent move for the Benfica youth product.
Gomes has made 100 total appearances for Everton since joining the club from Barcelona on an initial loan in 2018.
After making an impression during that brief stint, the former Valencia player cost £22 million and agreed to a five-year contract at Goodison Park.
Sean Dyche is team currently has Amadou Onana, James Garner, Abdoulaye Doucoure, Idrissa Gueye, and Tyler Onyango as midfield options.
Despite a challenging summer transfer window that saw them make just two permanent signings, Everton is currently five points above the relegation zone and in 15th place.
Next up for the Toffees is a match on Saturday, November 4, against Brighton.