Andre Villas-Boas want Tottenham to sign Leighton Baines this summer and is prepared to sell both Benoit Assou-Ekotto and Danny Rose to sanction a £12m move.
Baines has been in brilliant form again this season and was linked with a switch to Manchester United last summer.
Everton would be reluctant to sell their star man but are keen to avoid losing him on the cheap as his contract runs out in 2015.
Baines himself meanwhile is settled at Goodison Park but is believed to be ready to listen to offers from clubs in the Champions League, particularly if David Moyes leaves the club.
Spurs are on the lookout for a new leftback as Villas-Boas has been disappointed by the form of Assou-Ekotto this season and remains unconvinced about Rose's ability to play at the highest level.
Sunderland are keen to strike a permanent deal for Rose who has impressed on loan this campaign, while Assou-Ekotto has several suitors in France.