The Daily Mail revealed on Monday that Everton had identified Benteke as a target as they are looking for alternatives to Olivier Giroud, who wants to fight for his place at Arsenal.
Benteke cost Palace £27m when he signed from Liverpool last summer, but is of interest to Everton manager Ronald Koeman, who is seeking for a replacement for Lukaku.
The 26-year-old is also on Chelsea's list of options as boss Antonio Conte looks to strenghten his options in attack.