The Yellow Canaries are preparing a shortlist of targets following reports linking Moussa Sow with a move away from Istanbul.
The Belgium international Mirallas heads the list of possible replacements for the Senegal international.
Sow is understood to be unhappy with his place in the squad following the arrival of Fernandao and Robin van Persie.
The 29-year-old joined Fenerbahçe on a £10 million move in 2012 and has won the league, two Turkish Cup titles and the Turkish Super Cup since making the move to Turkey.
Sow has averaged a goal every two games for Fenerbahçe and also had a prolific hit rate in Ligue 1. The 29-year-old striker was the French goal king and lifted the league title before joining the Turkish giants.
The Senegalese international scored a total of 16 goals and made eight assists in all competitions this season despite playing much of the season out of position out on the flank.
Mirallas provided three assists and scored 11 goals for Everton last season.