Tottenham Hotspur

The north London side have already made an approach for Mirallas and seen it rejected.

Everton may be willing to consider an approach from a foreign side, but to sell to an English rival is far from ideal.

Mirallas has 18 months left on his current deal meaning that the Toffees hold the cards for now – but an offer to include Aaron Lennon in any deal may give Spurs an advantage.