According to reports today, Everton are still considering making a move for Ndidi, who could bolster the midfield with continuing uncertainty over the future of Idrissa Gueye and whether he will sign a new deal with the Toffees.
Midfield is perhaps not the most critical part of the Blues team to bring in replacements for, with so many players having left the club, and a threadbare first-team squad that faces a massive rebuild this summer.
However, it will be important that Everton have the players they need in the middle of the park, which is arguably the most significant area of the pitch.
While there is still doubt about whether Gueye will sign a new contract and stay on Merseyside for at least another year, bringing in additional options in midfield makes sense.
Even if the veteran Senegal international does put pen to paper, the Toffees have lost another very experienced midfielder in Abdoulaye Doucoure, who finally left the club at the end of last month.
To add to the problem, one other player the Blues were touted as being interested in, Gueye's international team-mate Habib Diarra, has joined newly promoted Premier League rivals Sunderland.
Whether Everton were really serious about bidding for Diarra is an open question, but it is symptomatic of a growing feeling that the club are once again being left in the wake of rivals in the race for new talent this summer.
The Toffees were to some extent hamstrung by the hangover from their PSR problems and needed to get to the end of June and a new financial year before they could then presumably properly embark on player recruitment.
Well, July is upon us and, as of yet, Everton have still only made one signing this summer, that, of course, was Carlos Alcarez, who previously on loan since January.
A possible deal for Fulham right-back Kenny Tete fell through with the Netherlands international finally opting to stay in West London. More frustration for David Moyes and supporters alike.
Signing Ndidi might be a reasonable move to make, especially if Gueye does leave the club. The 28-year-old would be able to replicate much of Gueye's work rate and defensive excellence.
In addition, he apparently has a very low release clause of only £9 million in his contract, making it a very affordable transfer to do.
Everton need a whole raft of new players to rebuild the squad and start the first campaign in the new Hill Dickinson Stadium. Could Ndidi be one of the first? We wait and see.