Bernard has made just six appearances for Everton this season, scoring in a rare start against Manchester United back in October.
The arrival of James Rodriguez has boosted Carlo Ancelotti’s attacking options and, although he is keen to keep Bernard, discussions about a swap deal involving on-loan goalkeeper Robin Olsen have taken place.
Roma manager Paulo Fonseca is keen to be reunited with the Brazilian midfielder, who he previously managed at Shakhtar Donetsk, where they won two Ukrainian Premier League titles together.
If the deal is completed, with Bernard moving to Roma as Olsen’s loan deal is made permanent, then Everton have identified compatriot Felipe Andersen as a potential replacement, according to TEAMtalk.
Felipe Anderson’s arrival from Lazio in July 2018, for a then club-record £36million, was greeted with great fanfare by West Ham supporters.
He impressed under Manuel Pellegrini, scoring nine goals in his first season as the Hammers finished 10th, but soon fell out of favour following the appointment of David Moyes, becoming a peripheral figure.
In October, Anderson was sent on loan to Porto in search of increased game time but has rarely featured for the Portuguese title contenders.
The club’s manager, Sergio Conceicao, has been left frustrated by Anderson and is considering sending him back to West Ham this month after just a handful of appearances in all competitions.
In that case, Moyes would look to loan him out again, with Everton seen as a possible destination. The Toffees are currently seventh in the Premier League, three points ahead of West Ham with a game in hand.
Ancelotti successfully revamped his side’s midfield over the summer, bringing in Allan, Abdoulaye Doucoure and Rodriguez to good effect.