Winks, 26, was reduced to being a bit-part player under Antonio Conte last season and the player is looking for a move away from Tottenham.
He is one of the several players Tottenham are preparing to part ways with as they look to overhaul the squad ahead of next season.
The midfielder has suitors in the Premier League and Everton have a serious interest in taking him to Goodison Park this summer.
Frank Lampard admires the player and is pushing to sign him but it has been claimed Tottenham’s plans for him are a stumbling block for Everton.
The north London club are determined to sell him outright this summer in a permanent deal.
Tottenham also want around £20m and that is a problem for Everton, who are working under spending restrictions.
The Toffees cannot afford to buy players unless they record a significant sale this summer.
Everton are looking at free agents and loan deals for the moment in order to do incoming business.