Napoli president Aurelio de Laurentiis faces having to sell Arek Milik this summer.
Milik has just over a year to run on his Napoli contract, meaning De Laurentiis will have to sell the Poland striker in the coming months to get best price.
Estadio Deportivo says Tottenham and Everton are monitoring developments closely.
Everton boss Carlo Ancelotti worked with Milik while coach of Napoli and is eager to bring him to England for next season.
However, Jose Mourinho at Spurs is also keen, where he sees Milik as cover for Harry Kane.