The Tottenham manager is looking to strike a deal for the midfielder with new Wigan boss Owen Coyle, despite having already signed Brazilian star Paulinho this summer.
Wigan are understood to value the player at £20million – a price that Spurs are not willing to match. Therfore Villas-Boas is attempting to put a deal together that would involve cash and some fringe players going in the opposite direction.
England under-21 striker Harry Kane is understood to be one of the players being offered, although Wigan are understood to want cold hard cash for the midfielder.
McCarthy burst onto the scene last season and impressed under Roberto Martinez, proving a key member of the side that produced that incredible FA Cup triumph.
Wigan are desperate to hold onto the 22-year-old and are refusing to budge on their valuation.
Tottenham are understood to be willing to go up to as much as £12million for the player, with the possibility of throwing in a couple of fringe players to sweeten the deal.
McCarthy is thought to be keen on a move to London, with reports suggesting the Republic of Ireland international has already begun house hunting in the capital.
[cat_link cat=”tottenham” type=”grid”]