Toffees boss Frank Lampard is keen on signing a new midfielder in the ongoing window and has zeroed in on Spurs man Winks as an option.
Tottenham are open to letting Winks leave this summer and they prefer to sell him, while Everton are looking for a loan deal.
The Merseyside giants have been in talks with Tottenham over Winks, but negotiations are yet to find a breakthrough with the capital club looking to include an obligation to buy in any potential loan deal for him.
And Leeds have emerged as another top flight outfit interested in signing the England international this summer with a vacant spot opening up in their midfield owing to the exit of Kalvin Phillips.
However, amidst interest from the Whites, a move to Everton still remain Winks’ only transfer option as things stand.
Even though negotiations between Everton and Tottenham over Winks are at a standstill at the moment, a deal could still be done in the remaining weeks of the window.
Everton recently saw their former star Richarlison move to Tottenham and it remains to be seen whether Winks will find himself going the other way.