Grealish has made his preference clear, with journalist Ben Jacobs reporting that the Manchester City winger wants to rejoin Everton this summer.
The 30-year-old spent last season on loan at Goodison Park, registering two goals and six assists across 20 Premier League appearances before a foot injury ended his campaign in January.
His performances were particularly impressive in the early weeks, as he registered four assists in his first three league games before a slight dip in form mid-season.
Since returning to Manchester City, Grealish has featured only as a substitute in a handful of matches, making a permanent departure before the September 1 deadline increasingly likely.
Both Sunderland and Aston Villa have registered interest in the England international, but Jacobs reports that Grealish has set his heart on a reunion with David Moyes’ side.
A potential swap deal has also emerged, with The Athletic reporting that Manchester City could sign Everton’s Ndiaye in a player-plus-cash arrangement, with Grealish moving to Merseyside as the makeweight.
Everton value Ndiaye at £80 million, though the final fee could be reduced to £60 million if Grealish is included as part of the transaction.
The prospect of guaranteed first-team football appears to be a significant factor in Grealish’s decision, as he could expect a regular starting berth ahead of Tyrick George on the left wing at Everton.
At Villa, the situation looks considerably less certain, with manager Unai Emery having options including Alejandro Garnacho, Emiliano Buendia, and George Hemmings, who started on the left in a 4-0 loss to Brighton and Hove Albion.
Grealish played 90 minutes in almost every league game for Everton when fit last term, and the promise of a similar role is something Villa reportedly cannot match.
A significant wage reduction would be required to complete the deal, as Grealish currently earns £300,000 per week at City, while Everton’s highest earner, goalkeeper Jordan Pickford, takes home £150,000 weekly.
The transfer window closes on September 1, meaning all parties will need to move quickly if a permanent deal is to be finalised in time.