The defender's commitment to searching for increased game time has been well documented this summer, and Everton have long been at the front of the queue to acquire the Frenchman, previously rated at £22m.
It's understood that new Everton boss Marco Silva sees 25-year-old Digne as the successor to Leighton Baines as the Toffees long term left back.
According to SPORT, officials from Everton are believed to have travelled to Barcelona in the hopes of closing a deal for the defender.
Despite the Toffees' initial bid being rejected due to it being below the asking price, negotiations are now understood to be underway after Barça made it clear that Digne would not be sold for less than €16m.
The move appears to make sense for both parties, with Marco Silva having already declared an interest in Digne, and the player himself confirming playing time was a priority for him.
The signing of Digne will be yet another statement of intent from Everton, having already confirmed the signing of Brazilian attacker Richarlison for a fee believed to be in the region of £50m, considering add-ons