Richarlison (left) joined Spurs from Everton in 2022, while Iliman Ndiaye joined the Toffees from Marseille in 2024
Tottenham are in advanced talks to sign Iliman Ndiaye from Everton, with Richarlison set to move in the opposite direction as part of separate negotiations.
Although a deal for Nidaye is largely agreed between the two clubs, it remains unclear whether he will make the switch to north London, with Manchester City among the clubs to have expressed an interest.
City have also held talks to sign Liverpool forward Cody Gakpo, another Spurs target, although the Reds would need to secure a replacement before sanctioning any move.
Everton are open to selling Ndiaye, 26, after he rejected multiple contract offers and held talks with Saudi club Al-Hilal earlier this summer.
Meanwhile, Everton have agreed terms in principle to re-sign Brazilian striker Richarlison after he told Spurs head coach Roberto de Zerbi "too many times that he wants to leave".
The Brazil international has entered the final year of his Tottenham contract and would provide competition for first-choice striker Thierno Barry, with uncertainty surrounding Beto's future at Hill Dickinson Stadium.
Everton are also growing increasingly confident of completing a loan deal to bring Jack Grealish back from Manchester City, although the precise terms of any agreement remain complicated as the England international enters the final year of his contract at Etihad Stadium.
Grealish has prioritised a return to Everton, where he spent last season on loan, over the option of rejoining his boyhood club Aston Villa, who have also expressed an interest.
The club are also targeting a right-back, with talks over a move for Fulham's Kenny Tete reopened after he came close to joining last summer.
Fulham are already assessing potential replacements and have entered talks to sign Andrei Ratiu.
It is part of a chain of interconnected Premier League deals before Tuesday's transfer deadline.
Tottenham have signed eight first-team players this summer
Richarlison is one of three players who De Zerbi says have asked to leave Tottenham.
He, Kevin Danso and Pape Matar Sarr have all been linked with moves away from Spurs and none were included in De Zerbi's matchday squad as Tottenham lost 2-0 at home to Newcastle on Saturday.
