Dele Alli 'could leave Everton in the summer' just six months after signing a two-and-a-half-year contract with the Toffees.
The 26-year-old has made nine appearances off the bench for his new club but has yet to start a game amid a fierce relegation battle.
Although there was no initial transfer fee, Everton will owe Tottenham anything up to £40million if certain performance bonuses are met. The first £10m is due after Alli's 20th Everton appearance.
But the midfielder may have left Goodison Park before then, according to The Sun, so Everton would have to pay Spurs 25 per cent of any money they receive.