Tottenham are putting together a €26 million player-plus-cash bid for James McCarthy to test Everton's resolve in January, Goal understands.
Goal confirmed earlier this month that McCarthy is now Spurs' primary target to bolster their midfield after giving up their pursuit of Southampton midfielder Morgan Schneiderlin.
Tottenham - who first showed an interest in the player prior to him joining Everton18 months ago - are now set to put together a deal worth over €26m for the Everton midfielder, which would include cash plus players.
Spurs have a number of squad players they are understood to be happy to include in any deal that would see McCarthy move to White Hart Lane.
Goal understands centre-back and club captain Younes Kaboul and long-serving winger Aaron Lennon would appeal most to Everton.
McCarthy’s own position at Everton has become more and more uncertain in recent months, after it emerged the club backtracked on a promise to offer him a new deal following a hugely successful first campaign at the club.
The Republic of Ireland international has not featured for Roberto Martinez's struggling side since the 3-2 defeat to Newcastle United at St James' Park on December 28.
Arsenal and Manchester United have also maintained a watching brief on McCarthy in the past 12 months, but it remains to be seen whether either club will try to rival Spurs for his signature.
