Tottenham Hotspur have made Everton's James McCarthy their number one transfer target, according to reports.
The Mirror claims that Spurs will offer £20m for the midfielder, but Everton are not looking to sell.
Tottenham could also offer Aaron Lennon, who was on loan at Goodison Park last season, as part of the deal.
McCarthy signed for Everton for a fee of £13m from Wigan Athletic in 2013.