Spurs have been busy in the transfer market so far and have completed the signings for three defensive recruitments as Kevin Wimmer [via BBC Sport], Kieran Trippier [via Guardian Sport] and Toby Alderweireld [via Sky Sports] have all joined the North London outfit this summer.
Now it would appear that manager Mauricio Pochettino is turning his attentions to strengthening further up the pitch and could be set to take advantage of the contract situation surrounding both Mirallas and McCarthy at Goodison Park.
The Belgian international as just a year left on his deal with the Merseyside outfit and is yet to commit his future to the club, which has raised speculation that he could depart this summer.
It’s been reported that Spurs could use Aaron Lennon, who spent the second half of last season on-loan with the Toffees, as makeweight in a deal to bring Mirallas to White Hart Lane.
Should a deal for the 27-year-old go through then Spurs supporters will be hoping he can take some of the pressure off Harry Kane, who was their main goalscoring threat last season.
Meanwhile McCarthy’s future at the club is also uncertain as he is thought to be upset that he has not been offered a new contract and that could open the door for Spurs to make a £20m offer for the Republic of Ireland international.
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Ryan Mason and Nabil Bentaleb forged a decent midfield partnership for the North London outfit towards the end of last season, but the potential addition of McCarthy would provide excellent competition for a spot in the engine room.
With Pochettino looking to build a squad capable of challenging for Champions League qualification in the upcoming season, if he can pull off this sensational double swoop then they will certainly be considered as strong contenders for a top-four finish.