The Brazilian only arrived in the Premier League 12 months ago after the Hornets paid £11.5m for his signature.
Richarlison enjoyed a strong start to his career in England before Marco Silva’s departure in January saw his form drop significantly.
The 21-year-old made his feelings clear when the Portuguese coach received the boot.
But according to the Independent, Richarlison and Silva will soon be reunited at Goodison Park.
The Toffees are determined to back their new boss in the transfer market.
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And with target Malcom seemingly close to agreeing a deal with Roma, it seems Everton have moved onto Richarlison.
Watford are set to make a huge profit on the youngster, as the transfer could eventually rise to £50m.
The two clubs have not seen eye-to-eye in recent months after Silva’s departure.
Watford filed an official complaint to the Premier League against their English counterparts for making an illegal approach for the former Olympiakos boss after Ronald Koeman left the club.
That remains on the table at present but the two clubs may seek to call a truce after this mega-money deal.
Richarlison hasn’t scored since November but netted five in his first 12 games under Silva less than a year ago.
The Independent also claim Everton have opened talks with Barcelona over moves for Lucas Digne and Yerry Mina.
The duo both failed to hold down first-team places at the Nou Camp last season.
Mina has told Catalan chiefs he wants to stay at the club, but Ernesto Valverde is keen to sell the youngster, with Everton at the front of the queue.