Tottenham Hotspur have allegedly offered Everton a £100m sum for attacking duo Richarlison and Anthony Gordon.
As a result, Tottenham have allegedly identified Richarlison and Gordon as two prime targets, and the Lilywhites are understood to have stepped up their efforts to sign the attacking duo.
According to The Sun, Tottenham have informed Everton that they are prepared to fork out a nine-figure sum to sign Richarlison and Gordon and are hopeful of securing the signatures of both men.
The report claims that Tottenham have offered an upfront fee of £80m for the pair, which could rise to £100m with £20m worth of performance-related add-ons.
Frank Lampard's side are supposedly willing to part ways with Richarlison, who is also pining for a move elsewhere after four years at Goodison Park since his £35m move from Watford.
The 25-year-old - who has also been linked with Chelsea - is under contract until 2024 and is reportedly valued in the region of £50m by the Toffees after scoring 53 goals and setting up 14 more in 152 outings for the club.
Richarlison netted 10 Premier League goals last season to help Everton stave off the threat of relegation, but Tottenham will apparently face a harder task in prising Gordon away from Merseyside.
The 21-year-old has quickly emerged as a fans favourite at Goodison Park after scoring four goals and setting up two more in 35 Premier League matches during the most recent season.
Gordon started 25 top-flight matches and remains under contract at Everton until the summer of 2025, and the Toffees are said to be determined to keep hold of the former Liverpool youngster at all costs.
However, Tottenham are optimistic of sealing a big-money deal due to Everton's financial situation, as Lampard's side risk a point deduction for failing to meet the Premier League's profit and sustainability rules should they not boost their coffers this week.
Tottenham and Everton chairmen Daniel Levy and Bill Kenwright allegedly enjoyed dinner together at a specialist seafood restaurant in Mayfair earlier this week as Spurs aim to add to their three early summer signings.