Spurs chairman Daniel Levy is willing to pay Gomes' parent club Barcelona £30 million for his services, according to The Telegraph's Matt Law. Tottenham chief scout Steve Hitchen reportedly watched Gomes and the Toffees play Liverpool back in December and manager Mauricio Pochettino is an admirer of the 25-year-old.
Everton are desperate to secure a transfer for Gomes, but the Portuguese midfielder is yet to decide where he will go when he inevitably cuts ties with Barcelona this summer.
"To be honest, I try not to think about that," Gomes recently said of his future, according to Law.
"I am trying to finish the season in the best way possible," he added. "Give my best in every training session and in every game. We will see in the end."
Tottenham and Everton famously competed for Moussa Sissoko's signature in the summer of 2016. The Frenchman allegedly failed to board a private jet to Merseyside in the final hours of the transfer window after the possibility of a move to Spurs materialized. He eventually joined Tottenham for £30 million in an 11th-hour deal with Newcastle United.
Spurs seem to require midfield recruitment this summer given the midseason departure of Mousa Dembele and the uncertain future of Christian Eriksen. Gomes has featured in 24 Premier League matches during his temporary spell with the Toffees.
The north London outfit is also pondering approaches for Fulham's Ryan Sessegnon, Norwich City's Max Aarons, and Swansea City's Daniel James, Law reports. Money is believed to be available despite the recent move to Tottenham Hotspur Stadium, the construction of which cost approximately £1 billion.