BVB may be struggling somewhat in the Bundesliga this season and it is fairly safe to say they will be missing out on Champions League football next term, but they are still a big club.
Jurgen Klopp is a top class manager and seems to have set his sights on Mirallas.
Everton might not want to let the player go, but after his display against West Brom it has become clear that you cannot keep a player at a club if they do not want to be there.
Quite if Mirallas will want to get involved in a relegation fight however remains to be seen.