Everton boss David Moyes has had scouts watching Wheater recently and been impressed by his performances in the Championship.
The 23-year-old is seen as the ideal solution to Everton's defensive shortage and would likely cost around £2 million.
Aston Villa are also said to be interested in Wheater however, along with Wolves, Stoke, Blackburn and Newcastle.
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Nicolas Anelka could be off to the MLS when his contract expires at Chelsea.
His brother and agent Claude told the Daily Star Anelka fancies finishing his career in the US.