Everton have dismissed the prospect of selling Anthony Gordon and Richarlison to Tottenham in a double deal.
The Merseyside club would not support a package deal for the two players, although a deal involving Richarlison and Harry Winks could still develop.
Everton ideally need to sell to ease financial pressures, and some fans have accepted this may be the right time for Richarlison to go with just two years remaining on his contract.
The club would be hoping to make a profit on the Brazilian forward, who was signed from Watford for £35m in 2018.