The 27-year-old Belgian has just 18 months remaining on his contract on Merseyside, which has plunged his future into doubt of late.
Although a key man at Goodison Park, Mirallas angered many Toffees fans recently by ousting Leighton Baines from penalty duty against West Brom, only to blast his effort from the spot wide of the target in the 0-0 draw.
Since then Spurs have been linked with the 27-year-old, and have tabled a £3m offer.
Such a sum is seen as far below his value by Everton, but a £5m fee and the possibility of Aaron Lennon heading the other way could tempt Roberto Martinez.
White Hart Lane chief Daniel Levy is thought to be after a cheap deal, yet a hardball negotiation stance may allow the likes of Dortmund and Atletico Madrid to move ahead of them in the running.