Spurs were understood to have made Southampton’s Morgan Schneiderlin their top target as manager Mauricio Pochettino set about strengthening his midfield, yet fears surrounding his desire to play Champions League football are an issue for the Londoners.
Now the White Hart Lane side have switched their attention to McCarthy, who has impressed since swapping Wigan for Everton – following manager Roberto Martinez – in 2013.
Tottenham have been tracking him since that time and are now ready to put together a deal worth around £20m for his signature.
Pochettino is thought to have a number of fringe players he’s looking to offload, but reports suggest that Aaron Lennon and club captain Younes Kaboul appeal most to Everton.
Although a key man on the blue half of Merseyside, McCarthy’s position at Goodison Park has been the subject of doubt recently.
The Republic of Ireland international ‘s contract situation is a little complicated, with reports suggesting that the Toffees have shelved promised plans of a new contract for him.
Everton’s current woes – the club are currently closer to relegation that the top four – may also be a worry for the player.