Tottenham are due a windfall from Swansea City's expected sale of Gylfi Sigurdsson.
Everton boss Ronald Koeman is desperate to sign the Swansea midfielder as he continues his rebuilding plans at Goodison Park.
The Times says Tottenham negotiated a ten per cent sell-on clause with the Swans when they let him return to the Liberty Stadium.
Koeman has seen a £40 million bid with a further £5m in add-ons rejected by the Swans, but he is preparing to return with an improved offer.
The Welsh club want £50m before they agree to sell one of their most influential players, and Everton are considering meeting that valuation.
Should they come up with the full asking price, it would see Spurs landing a £5m bonus as part of an agreement they made when Sigurdsson re-joined Swansea in 2014.