The Spaniard’s future at Old Trafford is up in the air at the moment following the arrival of Jose Mourinho and he could be shown the exit door.
The attacking midfielder would not be short of offers, however, with clubs from across Europe keeping tabs on the situation.
One of those, according to Dutch newspaper De Telegraaf, is Everton as new manager Ronald Koeman is a huge fan of Mata.
The Toffees have money to spend too after selling John Stones to Manchester City in a deal which could eventually be worth £50m.
As well as a potential move for Mata, Koeman is chasing a number of other signings before the transfer window shuts.
Swansea defender Ashley Williams and Sunderland defender Lamine Kone are two of his top targets.