Toffees boss Frank Lampard is currently working with a limited transfer kitty and the club are looking at the possibility of selling some of their top players to raise some funds.
Forwards Richarlison and Anthony Gordon have both attracted interest from Tottenham while the Toffees are eyeing a Spurs star to add to their attacking department in the shape of Bergwijn.
The Dutchman is heavily linked with an exit from Spurs and they have already knocked back an offer from Eredivisie giants Ajax this summer.
Ajax have handed Bergwijn an offer and they are tipped to bid for him again, while Everton have also put a proposal to the player.
However, according to Dutch daily De Telegraaf, Bergwijn still prefers a move to Ajax despite concrete interest from the Toffees.
The 24-year-old had a spell at Ajax as part of their youth teams and likes the idea of re-joining them despite Everton handing him an opportunity to continue in the Premier League.
Tottenham want to offload Bergwijn for the right price and all eyes will be on where he ends up playing next season.
