The Eredivisie outfit saw an initial bid of around £15million rejected and since then have played hard ball.
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Spurs chairman Daniel Levy is one of the toughest negotiators in world football and has made a name for himself by getting every penny out suitors and there is feeling that he is willing to wait for the highest bidder for Bergwijn this summer.
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The Toffees have been forced to go into the market following a disastrous season that saw them flirt with relegation.
Injuries played a part and they are now looking to rebuild a team that has seen so much money pumped in yet very little progress.
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The ACL injury Andros Townsend suffered last season has been a massive hit and it’s credit to Frank Lampard and his coaching staff for saving the season.
But with the winger not expected to play until the second half of the season, they need someone like Bergwijn.
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Lampard is broadly looking at the best players who are not getting game time to add to his squad ahead of the next season, and according to the Daily Mail that would be Steven Bergwijn.
At the moment, Ajax are still leading the race for the Spurs man but with every passing day and Tottenham’s frustration is giving oxygen to Everton’s interest.