Lennon is currently on loan at Goodison Park from the north London side and is reportedly keen on a permanent move.
The Echo cite recent reports, however, that set a £9 million asking price for Lennon they say Everton are unwilling to meet.
The Toffees will also reject any potential swap bid from Tottenham involving the winger and Mirallas, they claim. The Belgian has been linked with Spurs frequently this term but the Echo believe Everton want to keep him - with the 27-year-old also keen to stay on Merseyside.
|Premier League||Goals||Assists||Chances Created||Final-Third Passes||Appearances||Mins Played|
As Opta stats show, seven-goal Mirallas has enjoyed a productive Premier League campaign with the Toffees, although Tottenham-owned Lennon has one more assist than the Belgian, while also creating more chances than the Everton man.
Should Lennon end up staying at Tottenham, then, the north London side could well utilise him. The chances of that happening appear slim, however, just as those of Mirallas joining Spurs do.
There is some tough negotiating to be done both ways this summer, then. Daniel Levy, anyone?