Lennon is one of the most experienced wide men around but he arguably doesn’t have the quality and versatility of Everton’s Belgian star, which suggests that Everton feel Spurs will have to do better to grab their attention.
If Lennon can’t be used as part of a swap deal, that leaves Tottenham with one main option; cash and a lot of it.
They could try and include another player or players in a deal, but Roberto Martinez is likely to be protective of Mirallas because of his ability to play down either wing as well as in the number ten role behind a main striker.
If Spurs are funnelled into making a cash only offer then they will have to pay big in order to get their man.
Daniel Levy has a reputation as a hard businessman but the club have shown in the recent past they are willing to pay big fees to buy players; Erik Lamela cost £30 million from Roma and Roberto Soldado cost £26 million from Valencia.
The club have the resources if Mauricio Pochettino goes to his chairman and pleads that Mirallas is a player he really wants.
A deal before the end of the current transfer window is doubtful, but Spurs could be in even better shape to go after a big money deal in the summer.
They’ll be in a better position financially if they qualify for the Champions League, which is also something which will make them more attractive to Mirallas.
Money talks, but with a huge negotiation process unlikely to take place over the course of four days, Tottenham can get themselves into a good position to make a move in July.