Tottenham Hotspur are holding fresh talks with Everton over buying Ross Barkley.
This will involved £20 million up front plus £8 million in add-ons.
Spurs are also owed £4.5 million from the sell on fee for Gylfi Sigurdsson, who Everton signed from Swansea, which will factor into the transaction.
The paper claim Spurs chairman Daniel Levy is convinced the offer is fair value.
Barkley is out for the next couple of months with a hamstring injury, which has affected Everton's plans to charge even more for the attacker.
The Everton youngster has less than 12 months remaining on his current contract at Goodison and has made it clear he does not wish to sign a new deal.
Tottenham reportedly fear complication from rivals Chelsea, who also hold an interest in the attacker.
Everton surely hope this materialises so to push up the attacker's potential price.