Sky Sports reports that an agreement between the two clubs is close.
The Toffees are reportedly under pressure to bring themselves in line with the Premier League's Profit and Sustainability rules before the end of their financial year, which is midnight on Friday.
However, the Merseyside club are not going to sell Anthony Gordon to Spurs.
The academy product was mentioned in negotiations for Richarlison, but Everton are not considering the proposal.
Richarlison would become Antonio Conte's fourth signing of the summer.
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