Palace value Zaha at over £70million but Everton are continuing to weigh up a move as they look to bolster their attack and are expected to hold further talks this week.
Eager to improve their goal threat, they have enquired about Rafael Leao at Lille plus Moise Kean at Juventus and have been offered free agent Danny Welbeck.
Wilfried Zaha is a target for Everton and the club are to hold further talks this week
Manager Marco Silva also wants another winger with the ability to cut in and score.
The Goodison Park club are selling Ademola Lookman to Red Bull Leipzig and still want to offload Cenk Tosun, Oumar Niasse and Yannick Bolasie to free up funds.
Paris Saint-Germain are pushing to sign Idrissa Gana Gueye while Palace have also made an opening £8million offer for James McCarthy.
Director of football Marcel Brands is targeting younger players with pace for the squad but knows the club needs to shed a lot of players from their wage bill to help get the targets they want.
Centre back also remains a priority with Kurt Zouma likely to stay at Chelsea.
Zaha would cost the Toffees in excess of £70million to prise him from Crystal Palace