Spurs boss Mauricio Pochettino is known to be an admirer of the 27-year-old Belgian winger who is entering the final year of his contract at Goodison Park.
Pochettino is believed to be in discussions with White Hart Lane recruitment chief Paul Mitchell to prepare a move for the £15 million-rated Mirallas and to seal the deal by authorising Aaron Lennon’s move to the Toffees.
On-loan Lennon – rated at £7 million by Spurs – is actually keeping Mirallas out of the Everton side and boss Roberto Martinez has been so impressed by his impact that he wants to make his move north a permanent one.
La Liga side Atletico Madrid are also interested in Mirallas, who joined Everton in 2012 from Greek outfit Olympiacos.
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