The striker has reportedly been left out of the Middlesbrough squad to face Fulham on Saturday.
Yakubu has been strongly linked with a move away from the Riverside this summer, despite Boro's protestations that the Nigerian is happy at the club.
Sky Sports News understands that the powerful forward has been omitted from Gareth Southgate's squad for the Premier League game at Craven Cottage.
Reports also suggest the 24-year-old is closing in on a move to Goodison Park, although Moyes did not confirm a specific interest in Yakubu.
When asked if he wants the Boro hitman, Moyes told Sky Sports News: "We've got an interest in one or two players.
"The board have been terrific, but we are seeing now if we want Everton to compete, they are going to have to give us some form of tools.
"Not that they haven't in the past, because you only have to look at the players that they have allowed me to bring in - the likes of Tim Cahill, Tim Howard and Joleon Lescott - to see they have already done that.
"Now we feel it's time to have another go to get ourselves in amongst the top, now is the time.
"Again, we are still looking to strengthen and who knows what name it might be when it comes around."
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