Tottenham have added Anthony Gordon to their interest in Everton teammate Richarlison.
The Athletic says Spurs have stepped up talks with Everton who want over £50million for Richarlison.
And they are also interested in the Toffees' 21-year-old academy graduate Gordon.
Everton must balance their books by June 30 to come in line with FFP.
Despite avoiding relegation last season, Everton's financial situation is said to remain precarious and the club might have to raise capital through player sales.
As such, Spurs believe they can convince Everton to add Gordon to a deal for Richarlison.
Tottenham have proposed players such Harry Winks and Lucas Moura as part of any deal knowing Everton need to sell.