Spurs chief Tim Sherwood is believed to be lining up targets ahead of the next transfer window despite his future at the club being uncertain, and is thought to have identified the Belgian as a top priority.
Mirallas has been one of the Toffees’ key men in an impressive season, netting five league goals and laying on the same number of assists.
After a quiet January Tottenham are expected to up their activity this summer, and could look to push for a £12m deal.
Everton are keen to keep their man, but the player himself could be keen on a move to White Hart lane, where his chances of European action may be slightly greater.
Mirallas is set to represent his nation at the World Cup later this year, and could wait until after the tournament to assess his options.
The player himself has previously stated that he’s happy at Goodison Park, but the lure of a more lucrative wage and life in London may be enough to tempt him away from Merseyside.
Sherwood sees the attacker as a wise addition, as he is able to play on either flank or in a central role.