The former Tottenham midfielder has been a monumental failure since moving on a two-and-a-half year contract.
Everton signed Alli on a very low cost deal, which was only expected to rise in price if he played often and was successful.
However, around 25 per cent of any sale price will go to Spurs as part of the transfer that took him to Everton.
Alli has not managed a goal or assist in nine Everton appearances.
Need a VPN? Or seeking to switch? Then support Tribal Football by clicking here to sign up with our official partners NordVPN. Not only will you receive the best VPN experience, but also great discounts by signing up via Tribal Football. Thanks for your support!