The Italy forward joined Everton from Juventus for €27.5m in August 2019, but has been a disappointment.
Kean, who has scored just once for Everton, was dropped by Toffees in November for disciplinary reasons.
A Goodison Park exit appears inevitable, with Corriere dello Sport stating Roma are well positioned to sign him.
The Giallorossi will rely on three allies: firstly Kean’s agent Mino Raiola who has strong connections to Roma. Raiola clients Henrikh Mkhitaryan and Justin Kluivert are currently at the club.
Then there is Carlo Ancelotti, with the Everton boss prepared to let Kean leave after a year. Ancelotti likes Roma winger Cengiz Under and that could open the door to a swap deal.
Lastly is Nicolo Zaniolo, a personal friend of Kean who plays in the Roma midfield. In recent days Kean has spoken to Zaniolo, who wants his friend at the Stadio Olimpico.
The objective of Roma and Riola is for the Serie A club to sign Kean on a free loan with an option or obligation to buy, dependent on his achievements.
The price after a year could then drop to €22-25m, slightly less than what the Toffees paid for Kean last year.
Kean’s salary would fall under Roma’s wage ceiling of €3m per season, so personal terms wouldn’t be an issue.