Funes Mori signed from River Plate last summer for £9.5m after a prolonged negotiation with the Argentine side, and has had mixed fortunes in an Everton shirt.
After initially looking anything but the flop he was predicted to be, his form faltered towards the end of the season, but Everton still apparently value him at around £25m.
“Lazio are a great club, but Everton do not want to sell and evaluate him at more than 30 million euros,” said his agent, Jorge Cyterszpiler.
“But football is strange and anything can happen. He is among the best left-sided centre-backs in the world.