A report from Sky Sports has claimed Spurs want both Richarlison and Gordon this summer.
The Toffees are open to selling Richarlison as they could reinvest the money into rebuilding Frank Lampard's squad.
However, the Liverpool Echo reports that Gordon is not on the negotiating table.
Gordon, a graduate of Everton's academy, just experienced a breakthrough season at Goodison Park.
The 21-year-old is also under contract with Everton until 2025.