Everton are fighting with Arsenal for the coveted final Champions League spot, and know they will pip the Gunners to the prize if they win their remaining six Premier League matches.
Should they succeed, Roberto Martinez will be given money to strengthen the squad.
Romelu Lukaku is only on loan from Chelsea, and it seems likely he will move to a more established Champions League club able to offer more money in the summer.
That would see Martinez move into the market for a replacement, and 22-year-old Waris could fit the bill.
Waris was sent on loan from Spartak Moscow to Valenciennes in January, and has hit an impressive nine goals in 12 leage appearances for a side teetering on the brink of relegation from Ligue 1.
Newcastle, Hull City, and newly promoted Leicester City have also been linked with a move for the Ghana international, however he is contracted to Spartak Moscow until 2017.
Everton will consider themselves firm favourites for his signature however, should they land that coveted fourth spot.
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