The Toffees were close to landing the 31-year-old in the summer, with then manager Ronald Koeman revealing they even had the striker “in the building”, only for the move to collapse.
Giroud’s wife was apparently reluctant to move north, meaning the France international decided to stay in London.
However, the striker has struggled to hold down a regular first-team place at the Emirates Stadium.
Giroud has yet to start a Premier League game this campaign, with the bulk of his football coming in the Europa League and Carabao Cup.
With a World Cup on the horizon, Giroud is keen to cement his place in the French national team and knows he needs to be playing regular football to do so.
As a result he looks set to be on the move in January - but Goodison Park is an unlikely destination.
The Mirror reports that Giroud is keen to remain in London, especially as his wife Jennifer is pregnant with their third child.
Therefore West Ham and Crystal Palace have been touted as possible destinations for the Montpellier forward.
Everton will need to add a striker to their squad in January and there’s no doubt Giroud would be a fine acquisition.
However, it looks an outside bet at the moment so the Toffees may be better off pursuing other targets.