The 21 year-old moved to Nice in the summer from IFK Norrkoping.
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Africa Foot says Everton scouts have followed Oppong from IFK to Nice this season, where he has played 12 games and scored once in his first season in Ligue 1.
Everton have already sounded out Nice about Oppong's availability and are willing to pay €8m to bring him to England in January.
Everton will also offer the player a deal to 2030 worth €2.5m-a-season.
For their part, Nice are willing to do business, though will insist Oppong be loaned back to them for the remainder of the season.