The United boss is hoping to sign at least one more top class player today with a centre-back the priority and the Manchester giants have reportedly failed to agree terms for the likes of Harry Maguire, Toby Alderweireld, Jerome Boateng and Yerry Mina in recent weeks.
Zouma subsequently missed almost one season of football before he made his return to the pitch.
The France global spent last season on loan to Stoke City, but was left out of Chelsea's pre-season trip to Australia due to injury. With his prospects unlikely to improve much at Chelsea this season, a move away from the Bridge makes sense.
Manchester United, meanwhile, have since had an approach for Atletico Madrid defender Diego Godin knocked back by the Spanish club.
Set to don the red of Manchester United?
In his desperation to sign a player, it now looks like the manager has turned his attention towards one of his former clubs, Chelsea.
The 23-year-old had been heavily linked with a move to Manchester United but the Toffees have won the race, shelling out almost £30million.
The Blues are expected to now consider the options on their table for Zouma.
The deal would cap what has been a busy day for Everton, with a trio of players already having been secured by the club.
Everton's priority still lies in getting Yerry Mina to join them as a new centre-back option - the Colombia defender now undergoing a medical in Barcelona ahead of a switch to Merseyside.