The Brazilian midfielder left Shakhtar Donetsk when his contract expired this summer, attracting attention from Chelsea and West Ham.
Last week, the Blues issued an ultimatum to the player, telling him to make up his mind quickly or the deal was off. It appears he has called their bluff.
The 25-year-old will undergo a medical in Liverpool on Tuesday ahead of completing a move to Goodison Park.
Milan and Tottenham were unimpressed by his wage demands, reportedly at £200,000 per week. Although a Brazilian international, Bernard hasn’t featured for the national team since the 7 – 1 World Cup semi-final humiliation at the hands of Germany.
Bernard enjoyed a successful spell in Donetsk although was on the cusp of leaving at the outbreak of the Ukrainian Revolution in 2016
After a slow start in the transfer window, Everton’s business picked up pace with Richarlison and Lucas Digne signing, as well as significant progress being made in a deal to sign Yerry Mina from Barcelona.
Marco Silva, appointed after Sam Allardyce was sacked, is keen for the Mina deal and one other player to join before Thursday’s window closes.