The Dutchman looks set to leave the Toffees in the coming weeks after being told that he has no future at the club under Roberto Martinez.
A switch to West Ham was expected to be one of the very first deals of the January window, but the player himself opted against joining the London side.
Since then Newcastle have emerged as favourites to snap up the versatile enforcer, with Fabricio Coloccini’s injury problems having left them short of cover at the back.
Heitinga is seen as a viable short-term option, and is set to be available for a knockdown price due to his contract having entered its final six months.
The former Atletico Madrid and Ajax ace is rumoured to have turned down West Ham to avoid a relegation scrap for the latter stages of the campaign, with Sam Allardyce’s side currently battling for their top tier status after a difficult opening half of the season.