Everton 'plot Â£25m move' for Newcastle defender
Chelsea and Tottenham Hotspur have been linked with moves for Lascelles, who has been outstanding this season.
And The Mirror claim that Everton are ready to make a summer bid for the 24-year-old, who signed a new long-term contract at St James's Park early this season.
United manager Rafa Benitez addressed speculation about Lascelles' future last month.
Benitez said: "He's happy, training well, he's improving, he's focused. You can't stop speculation about players, but I was talking with him and the focus is just trying to improve his game.
"I think, at the moment, he knows he has to continue progressing and learning, but he's quite happy here."
Lascelles, signed from Nottingham Forest in 2014, agreed a new six-year deal in October.