The centre-back is in talks with a club.
He had already decided to leave even before the Clarets were demoted.
Several clubs are interested in signing the 29-year-old.
The defender is going to be signed by the Toffees, according to theBBC Sport.
Since signing for the club in February of 2016 Tarkowski has made over 200 appearances for the club.
It's going to be a busy summer at Clarets, who are close in on appointing former Manchester City skipperVincent Kompany as their new manager.
It is thought that the red tape is close to being solved.
Besiktas is one of a number of clubs interested in Wout Weghorst.
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