Tottenham and Everton are engaged in advanced discussions regarding the potential movement of two players between the clubs - winger Iliman Ndiaye and forward Richarlison.
Spurs have made an approach to Everton to acquire Ndiaye, with the possibility that Cody Gakpo could depart Liverpool for Manchester City should he leave Anfield.
The Merseyside club are keen to bring Richarlison to Goodison Park and are prepared to present him with a lucrative package to facilitate the deal.
For Everton to part with Ndiaye, the valuation would need to satisfy their requirements. However, the 26-year-old has turned down several contract renewal proposals from the club. Everton are set to demand around £70million for the forward, with interest from multiple suitors including Manchester United and Al-Hilal.
Ndiaye remains on Manchester City's shortlist as they continue their search for attacking reinforcements.
Tottenham manager Roberto De Zerbi revealed on Saturday that Richarlison is among three players who have formally requested departures before the transfer window closes. Kevin Danso and Pape Matar Sarr are the other two seeking moves away from the club.
De Zerbi is prioritising the recruitment of a fresh forward option before the deadline. Chelsea's Pedro Neto had featured on their list of targets, but their focus now appears to have shifted towards pursuing Ndiaye.
City open Liverpool negotiations for Gakpo
Manchester City have initiated contact with Liverpool regarding a potential transfer for Cody Gakpo.
Liverpool are evaluating their position following the late approach from the Manchester club during the window.
According to sources close to the situation, discussions surrounding a possible move for the Netherlands international have gained momentum in City's favour, particularly given Tottenham's competing interest in the player.
Negotiations are progressing on personal terms between Manchester City and Gakpo's representatives.
Liverpool are in the final stages of securing Bradley Barcola from Paris Saint-Germain for an initial £106m with add-ons potentially reaching £123m. The club also completed the earlier summer signing of Victor Munoz from Osasuna.
