The Belgian has emerged as a target for the London club in recent weeks amid suggestions that he’s ready to end his spell with the Toffees if they cannot match his European ambitions.
And as the transfer deadline approaches, reports claim that Spurs will launch a move to get a deal over the line before 11pm.
However, Everton are desperate to keep their man, and will not let him leave Merseyside without a fight.
Mirallas has been a hit at Everton since his 2012 move from Olympiakos, playing a key role as the club narrowly missed out on Champions League qualification last season.
Bitter rivals Liverpool have also been linked with a shock move for the 27-year-old.