According to Daily Star, Everton will only consider a sale if Danny Rose comes the other way along with some cash.
Digne has been in fine form for the Toffees this season and he would be a superb signing for the Londoners.
Danny Rose is 28 and he has been linked with an exit for some time now. If he decides to move on, Spurs will have to bring in a quality alternative.
The Everton left-back has been one of the best in his position in the Premier League this season.
It will be interesting to see what happens this summer.