Mauricio Pochettino has identified the midfielder as a key target this summer.
The Republic of Ireland international has been linked with a move to White Hart Lane for several weeks and the Mirror report that Spurs are confident of securing a deal, despite Roberto Martinez’s insistence that the player will not be sold.
The 24-year old is believed to be interested in a move to Spurs after feeling let down by the Everton hierarchy over the handling of his contract situation.
His five-year deal, signed upon his arrival in 2013, has yet to be revised while several of his team-mates have been offered improved terms, and a Goodison Park exit now looks to be on the cards.
It’s been a summer of sales at Spurs meanwhile, with five players departing already and two more looking likely to soon follow suit - in the form of Emmanuel Adebayor and Vlad Chiriches, according to Sky Sports.
The flogging of so much ‘dead wood’ is only a positive move if reinforcements are adequate and Spurs’ three defensive signings this summer have been just that, with Kieran Trippier, Kevin Wimmer and Toby Alderweireld arriving.
Further up the pitch has seen no additions however, and the lack of depth in the Spurs squad is evidenced by youngster Shaq Coulthirst accompanying Harry Kane as the club's only two strikers for their game against an MLS Allstars XI on Wednesday.
Central midfield is another area Spurs now look light in but the capture of McCarthy would go a long way towards ensuring strength in depth at the heart of their midfield.