Reports are suggesting the Everton winger has returned to his former club for a fee of £4m.
Mirallas arrived at Goodison Park in 2012 for a fee of £6.9m.
During his time with the toffees, the 30-year-old made 186 appearances, scoring a total of 38 goals and also added 34 assists.
The Belgian international started his career with Lille. Remaining in France he then moved to Saint Etienne, before leaving for Olympiakos in 2010.
During his two year spell in Greece, Mirallas was a huge part of the red and whites back to back Greek Superleague title victories.