Kevin Mirallas would be keen to move to Tottenham this month but the Everton winger is likely to be frustrated in his wish to leave Goodison Park.

Mirallas, 27, is out of contract at the end of next season and is unlikely to sign a new deal, with Spurs interested in bringing him to White Hart Lane.

Spurs chairman Daniel Levy is prepared to offer a part-exchange deal of £3million and Aaron Lennon, who is out of favour in north London, to secure the winger, but Everton would need more than that to be tempted to sell.

With Belgium international colleagues Jan Vertonghen, Nacer Chadli and Mousa Dembele all on the books, it is understood that Tottenham represents an attractive option for Mirallas.

Standard Sport reported earlier this month that Mirallas had become a target for Spurs, while Spanish champions Atletico Madrid are also monitoring the situation along with Borussia Dortmund.

Sheffield United v Tottenham - player ratings 24 show all Sheffield United v Tottenham - player ratings 1/24 Mark Howard: 5 5 - Well beaten by Christian Eriksen’s free-kick for the first Tottenham goal. May have done better with the Denmark international’s left-footed finish to seal the cup tie for Spurs. Otherwise he did well to prevent Harry Kane from scoring early from close range. Getty 2/24 Bob Harris: 5 5 - It was always going to be a difficult night for the left-back with the trickery of Erik Lamela and the sheer pace of Kyle Walker to deal with. GETTY 3/24 Ryan Flynn: 4 4 - He found it particularly difficult defending against Christian Eriksen. The Denmark international toyed with him and made sure he was on the back foot throughout. Getty 4/24 Chris Basham: 5 5 - He was forced to work very hard all night. He tidied up well in central defence and organised his defenders effectively. Heavy tackle on a grounded Michel Vorm at the end of the match brought him a yellow card. Getty 5/24 James McEveley: 5 5 - Distributed the ball well from central defence but struggled a lot to contend with the pace and agility of Harry Kane. Getty 6/24 Michael Doyle: 5 5 - Sometimes hard graft just isn’t enough. He was constantly put under pressure and a rash challenge on Ryan Mason, which brought him a yellow card, outlined just how much he struggled. Replaced by Louis Reed in second half. GETTY 7/24 Jamal Campbell-Ryce: 6 6 - Did very well down the right flank. Again he caused Ben Davies numerous problems but his service into the box didn’t delight Marc McNulty in attack. He was replaced by Che Adams on 75 minutes. Getty 8/24 Stefan Scougall: 5 5 - Failed to make as much of an impact as he did at White Hart Lane. Ryan Mason and Benjamin Stambouli worked well to stifle the Scottish midfielder. Getty 9/24 Jose Baxter: 5 5 - The highly rated forward seemed frustrated for most of match as he struggled to move into attacking positions. GETTY 10/24 Jamie Murphy: 6 6 - His potency in front of goal wasn’t as lethal as his manager Nigel Clough would have wanted. Arguable that if he had fired his shot either side of Kyle Walker or Michel Vorm in the 10th minute then his side would have been level on aggregate early on. GETTY 11/24 Marc McNulty: 5 5 - Failed to cause the Spurs defence a great deal of danger. His performance was summed up when his tame volley from outside the Tottenham area rolled harmlessly past Michel Vorm. GETTY 12/24 Che Adams: 7 7 - He came on with 15 minutes left and made an immediate impact when he slotted superbly past Michel Vorm from a tight angle to level the tie on the night. He levelled the tie on aggregate moments later when his shot from inside the penalty area was deflected past Vorm. GETTY 13/24 Michel Vorm: 6 6 - Fumbled ball into the path of Jamie Murphy early in the game and was lucky the striker didn’t punish him. Well beaten by a fantastic Che Adams finish from a tight angle for Sheffield United’s first goal but could do nothing when Adams’ effort to level the tie at 2-2 deflected off Jan Vertonghen. GETTY 14/24 Kyle Walker: 7 7 - Cleared off the line after Jamie Murphy’s effort inside the first ten minutes of the match. Utilised his pace very well against Ben Harris, the Blades full-back, who had a torrid time against the England international. GETTY 15/24 Eric Dier: 6 6 - The young centre-back put in another strong performance alongside Jan Vertonghen. He is still learning but these are the types of games that will help him mature. GETTY 16/24 Jan Vertonghen: 7 7 - Very steady as he usually is. The role of captain suited him tonight. He was able to motivate his teammates when reaching the final looked a little uncertain after Sheffield United pulled two goals back to level the tie. GETTY 17/24 Ben Davies: 6 6 - Had a much stronger game than he did in the first leg. He handled Jamal Campbell-Ryce much better and frequently looked to supply Ryan Mason and Christian Eriksen. GETTY 18/24 Ryan Mason: 7 7 - Tenacious in midfield and never stopped running. Another excellent performance from him as his understanding with Benjamin Stambouli grows even stronger. GETTY 19/24 Benjamin Stambouli: 7 7 - He didn’t do anything particularly extravagant but what he did do was prevent Jose Baxter getting forward enough to be a threat. Calm and assured. GETTY 20/24 Erik Lamela: 5 5 - Replaced by Andros Townsend after an indifferent performance. He hasn’t convinced many at White Hart Lane this season and on tonight’s showing his hasn’t done himself any favours either. Too pedestrian and too lightweight when going up against Jamie Murphy. GETTY 21/24 Mousa Dembele: 6 6 - He fed Harry Kane in attack well before being replaced by Paulinho after he was clipped by Sheffield United captain Michael Doyle. GETTY 22/24 Christian Eriksen: 8 8 - Beautiful free-kick to take the lead in the first half. He was superb throughout and it was no surprise when he won the game with a clinical left-footed finish past Mark Howard in the closing stages. GETTY 23/24 Harry Kane: 7 7 - He worked incredibly hard to get into space on his own up front. Never stopped putting defender Jay McEveley under pressure either. GETTY 24/24 Andros Townsend: 5 5 - Similar to Paulinho, he failed to make too much of an impact when he came on with 16 minutes remaining. He didn’t impose himself enough on the Sheffield United defence to cause any major problems. GETTY 1/24 Mark Howard: 5 5 - Well beaten by Christian Eriksen’s free-kick for the first Tottenham goal. May have done better with the Denmark international’s left-footed finish to seal the cup tie for Spurs. Otherwise he did well to prevent Harry Kane from scoring early from close range. Getty 2/24 Bob Harris: 5 5 - It was always going to be a difficult night for the left-back with the trickery of Erik Lamela and the sheer pace of Kyle Walker to deal with. GETTY 3/24 Ryan Flynn: 4 4 - He found it particularly difficult defending against Christian Eriksen. The Denmark international toyed with him and made sure he was on the back foot throughout. Getty 4/24 Chris Basham: 5 5 - He was forced to work very hard all night. He tidied up well in central defence and organised his defenders effectively. Heavy tackle on a grounded Michel Vorm at the end of the match brought him a yellow card. Getty 5/24 James McEveley: 5 5 - Distributed the ball well from central defence but struggled a lot to contend with the pace and agility of Harry Kane. Getty 6/24 Michael Doyle: 5 5 - Sometimes hard graft just isn’t enough. He was constantly put under pressure and a rash challenge on Ryan Mason, which brought him a yellow card, outlined just how much he struggled. Replaced by Louis Reed in second half. GETTY 7/24 Jamal Campbell-Ryce: 6 6 - Did very well down the right flank. Again he caused Ben Davies numerous problems but his service into the box didn’t delight Marc McNulty in attack. He was replaced by Che Adams on 75 minutes. Getty 8/24 Stefan Scougall: 5 5 - Failed to make as much of an impact as he did at White Hart Lane. Ryan Mason and Benjamin Stambouli worked well to stifle the Scottish midfielder. Getty 9/24 Jose Baxter: 5 5 - The highly rated forward seemed frustrated for most of match as he struggled to move into attacking positions. GETTY 10/24 Jamie Murphy: 6 6 - His potency in front of goal wasn’t as lethal as his manager Nigel Clough would have wanted. Arguable that if he had fired his shot either side of Kyle Walker or Michel Vorm in the 10th minute then his side would have been level on aggregate early on. GETTY 11/24 Marc McNulty: 5 5 - Failed to cause the Spurs defence a great deal of danger. His performance was summed up when his tame volley from outside the Tottenham area rolled harmlessly past Michel Vorm. GETTY 12/24 Che Adams: 7 7 - He came on with 15 minutes left and made an immediate impact when he slotted superbly past Michel Vorm from a tight angle to level the tie on the night. He levelled the tie on aggregate moments later when his shot from inside the penalty area was deflected past Vorm. GETTY 13/24 Michel Vorm: 6 6 - Fumbled ball into the path of Jamie Murphy early in the game and was lucky the striker didn’t punish him. Well beaten by a fantastic Che Adams finish from a tight angle for Sheffield United’s first goal but could do nothing when Adams’ effort to level the tie at 2-2 deflected off Jan Vertonghen. GETTY 14/24 Kyle Walker: 7 7 - Cleared off the line after Jamie Murphy’s effort inside the first ten minutes of the match. Utilised his pace very well against Ben Harris, the Blades full-back, who had a torrid time against the England international. GETTY 15/24 Eric Dier: 6 6 - The young centre-back put in another strong performance alongside Jan Vertonghen. He is still learning but these are the types of games that will help him mature. GETTY 16/24 Jan Vertonghen: 7 7 - Very steady as he usually is. The role of captain suited him tonight. He was able to motivate his teammates when reaching the final looked a little uncertain after Sheffield United pulled two goals back to level the tie. GETTY 17/24 Ben Davies: 6 6 - Had a much stronger game than he did in the first leg. He handled Jamal Campbell-Ryce much better and frequently looked to supply Ryan Mason and Christian Eriksen. GETTY 18/24 Ryan Mason: 7 7 - Tenacious in midfield and never stopped running. Another excellent performance from him as his understanding with Benjamin Stambouli grows even stronger. GETTY 19/24 Benjamin Stambouli: 7 7 - He didn’t do anything particularly extravagant but what he did do was prevent Jose Baxter getting forward enough to be a threat. Calm and assured. GETTY 20/24 Erik Lamela: 5 5 - Replaced by Andros Townsend after an indifferent performance. He hasn’t convinced many at White Hart Lane this season and on tonight’s showing his hasn’t done himself any favours either. Too pedestrian and too lightweight when going up against Jamie Murphy. GETTY 21/24 Mousa Dembele: 6 6 - He fed Harry Kane in attack well before being replaced by Paulinho after he was clipped by Sheffield United captain Michael Doyle. GETTY 22/24 Christian Eriksen: 8 8 - Beautiful free-kick to take the lead in the first half. He was superb throughout and it was no surprise when he won the game with a clinical left-footed finish past Mark Howard in the closing stages. GETTY 23/24 Harry Kane: 7 7 - He worked incredibly hard to get into space on his own up front. Never stopped putting defender Jay McEveley under pressure either. GETTY 24/24 Andros Townsend: 5 5 - Similar to Paulinho, he failed to make too much of an impact when he came on with 16 minutes remaining. He didn’t impose himself enough on the Sheffield United defence to cause any major problems. GETTY

Even though Mirallas is a controversial figure at Everton – he missed a recent penalty against West Brom after refusing to allow regular taker Leighton Baines to have responsibility – he is regarded as one of the club’s best players. If they are to push up the table in the second half of the campaign, Everton believe they need Mirallas.

Whether Mirallas moves now or in the summer – the latter is far more probable – Levy will not be drawn into an auction for a player who turns 28 in October. Mirallas would expect a four-year deal but would have little resale value. The player has also been troubled by hamstring and ankle problems since joining Everton from Olympiakos in the summer of 2012.

Capable of playing on either flank, Mirallas is a free-kick expert who has scored eight times in 20 appearances this season – a far better goal return than Lennon has produced in his 10 years at Spurs.

Lennon, meanwhile, is expected to leave Spurs before Monday’s deadline although the £7million price tag might prove a sticking point. Spurs would prefer to sell the player permanently while those clubs interested, including Stoke, are thought to favour an initial loan.