The French press claim that Ndiaye - a player Everton previously allegedly had a strong interest in when he was at Brammall Lane - is back on the Blues radar.
Apparently, a possible transfer is back on for the 24-year-old Senegalese international, but we will wait and see about that.
Sean Dyche desperatley needs more goals in his shot-shy Toffees side which finished last season with the second worst goals scored tally in the Premier League.
Everton managed a paltry forty goals and only relegated bottom club Sheffield United - Ndiaye's former team - netted fewer times.
So far though the focus of his and Kevin Thelwell's attention has been on midfield, with reports over the last few days that the addition of Aston Villa youngster Tim Iroegbunam is now all but signed and sealed.
And Ndiaye is not - going on his last campaign anyway - likely to change that lack of goals a great deal with the forward managing just five strikes in forty-four league and cup appearances for Marseille.
True, a lot of those games were off the bench but it seems that whatever else he may bring to the Blues attack, goals are probably not his main strength.
According to Footystats.org Ndiaye only managed 0.17 goals per ninety minutes and exactly the same numbers for assists per ninety too. While he XG is 0,2 goals per ninety minutes.
All these numbers tell you something, but of course a player is more than just a set of statistics and Ndiaye would offer pace and versatility to the Toffee's anemic attack.
In addition, he contributes some defensive attributes too which is crucial to Sean Dyche's approach as we all know.
Ndiaye did produce more end product when he was playing in England and the upheaval at the French side over the past season probably has not helped him find his best form there.
At least if he comes back to the Premier League and Everton he will be used to a club in crisis anyway!