Everton will not accept anything less than £50m for Richarlison this summer, but they are open to engaging in further talks with Spurs.
There is also claimed to be a belief that a deal can be done.
Richarlison is believed to be open to joining Tottenham, who can offer him the chance to play in the Champions League next season.
He has another two years to run on his contract at Everton and though the club are not under pressure to cash in, manager Frank Lampard is likely to need funds to refresh the squad.
Lampard is determined for Everton to be well away from relegation danger next season and wants to make signings.
The Toffees are walking a financial tightrope though and selling Richarlison, for the right price, could make sense for the club.