The 26-year-old joined the Toffees in 2012, and has made 53 Premier League appearances to date.
Spurs already have three Belgian internationals amongst their ranks and are now looking to add a fourth, according to reports.
Metro claim that Tottenham boss Tim Sherwood is currently identifying potential summer transfer targets, and he's keen on making a move for Mirallas.
While Everton are unlikely to be willing to sell to a Premier League rival - especially one that is also aiming for a top four finish - Metro claim that a bid from Tottenham in the region of £12 million may be enough to twist their arm.
Tottenham embarked on a major spending spree last summer, splashing more than £100 million on seven new players.
Boss Andre Villas-Boas paid the price for not being to integrate those new signings into his team quickly enough, and left the club in December.
Sherwood was handed an 18-month contract but reports suggest that he could be replaced at the end of the season.
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