The Toffees are willing to let their man go if the right deal comes forward and Roberto Martinez already accepted a bid from West Ham earlier this month, only for the Dutch defender to turn down a move to East London.
Newcastle are also keen on a deal to bring the 30 year old to the North East but they now face hefty competition from around Europe.
Reports suggest Galatasaray are set to make a bid for the Everton man, along with Lazio and AC Milan but the Toffees may now question their decision to let him go having impressed with a goal in the FA Cup yesterday.
Heitinga has fallen down the pecking order at Goodison Park in recent seasons and is now well and truly back up for the first team.
The Netherlands international will have a big decision to make if Everton are to accept the inevitable bids that come in for him.