The English Premier League club have rejected an £18 million offer for the central midfielder from Everton, claims Sky Sports.
Although Sky add that McGinn is 'not for sale', David Moyes is said to view the ex-Hibs man as a 'priority target', and is keen to add his quality, leadership, and experience to the Toffees' engine room this summer.
Newcastle United are also said to be interested.
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Should McGinn depart Villa, with whom he is under contract until 2027, during this window, Hibs will be due a chunky fee.
Indeed, when the Easter Road side sold the Scotland internationalist in 2018, they inserted a 15 per cent sell-on clause in the deal. McGinn's former club, St Mirren, will be due 30 per cent of the 15 as part of the agreement.
This means that if McGinn left Villa for £18m, Hibs would receive £1.89m, with the Paisley Saints earning £810,000.
Hibs have already raked in sizeable fees for the likes of Dylan Vente and Lewis Miller this summer. It remains to be seen whether McGinn could be the next player to earn them a financial boost.