Everton are looking to sign another goalkeeper on loan to provide competition for Jordan Pickford and have shown interest in Gazzaniga.
Tottenham are not ready to let him leave on loan, but are prepared to sell him and are hopeful that Everton will provide an acceptable offer.
Everton though are claimed to be unsure about signing Gazzaniga permanently and are closing in on Roma goalkeeper Robin Olsen.
Olsen would join Everton on loan for the season.
Tottenham are looking to sign centre-back Joe Rodon from Swansea City and may be keen to bring in cash from selling Gazzaniga to put towards an offer for the Wales international.
The two clubs are far apart in their respective valuations of Rodon.
However, the transfer window for domestic deals is due to run until 16th October.
