It is believed that the Dutchman is surplus to requirements at Goodison Park, having featured on just three occasions this season.
The 30-year-old has recently been linked with Roma, who have just sold Nicolas Burdisso to Genoa, but while agent Fabio Parisi has insisted that there has been no contact with the Italian club, he has revealed that Gala are interested.
"After the sale of Burdisso, Roma may need a defender," he told Sky Sport Italy.
"They know that Heitinga can be taken on special conditions without paying anything, because he has not been playing with Everton and he wanted to go to the World Cup.
"Indeed, I deny that there has been any negotiation with Roma, while there are two teams that have come forward and one is Galatasaray."
Heitinga joined Everton from Atletico Madrid in the summer of 2009.