The Senegal international only joined Villa last summer for a fee in the region of £9m but the club’s relegation to the Championship activated a release clause in his contract.
That has allowed Everton to make a move, though the Mail claims that Villa are hopeful of receiving a higher bid with several other clubs still interested.
Gueye was reportedly a target of Leicester last season before the Foxes signed N’Golo Kante.
Leicester’s former head of recruitment, Steve Walsh, is now at Goodison Park of course, perhaps giving credence to these rumours.
Villa endured a miserable season last time out, finishing bottom of the Premier League with just 19 points.
Signing someone from such a poor side will hardly inspire much excitement among the supporters, especially compared some of the other names linked with the club this summer.
However, it pays to remember that the likes of Riyad Mahrez, Jamie Vardy and Kante were hardly household names when they moved to Leicester - players all plucked from relative obscurity by Walsh.
Plus in the hugely inflated market we are seeing this summer £7.2m is a relative bargain.
Walsh was brought to the club because he has demonstrated a keen eye for a player. I guess we just have to put our faith in him to get it right.