The Buenos Aires club are reportedly interested in selling the 20-year-old defensive midfielder in the summer.
Newspaper Ole claim Everton are very keen on Sosa, who shone at the South American Under-20 Championships earlier this year.
And it makes sense that Everton director of football Marcel Brands, who personally travelled to watch players at that tournament, would want to sew up a move for any target before the World Under-20 Cup, which starts in Poland later this month.
Sosa impressed as the South American tournament's top ball-winner and also Argentina's leading player for completed passes, interceptions, duels won and ball recoveries.
He was also named in the team of the tournament.
The Toffees could be on the lookout for a long-term replacement for Idrissa Gueye this summer and might have identified their man in Sosa, who has a £12m buyout clause.
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