The Belgian ace has been a big hit at Goodison Park, yet with his contract due to expire in 2016, the possibility of selling is one the Toffees are considering.
Mirallas himself is rumoured to be open to a big deal, with Champions League football a desire of his.
This has alerted Liverpool, with manager Brendan Rodgers thought to be a fan of the skilful 27-year-old.
Spurs are said to have contacted the wide-man’s agent already to discuss a potential deal, yet staying in Merseyside may appeal to the player.
Everton are keen to tie their man down to a new contract on improved terms, but if they’re unable to do so, selling net year rather than allowing him to run his deal down and decrease his value is more appealing.