Antonio Conte is said to be keen on adding the former Watford star to his squad as Spurs prepare to return to the Champions League after a two-year absence.
The Italian is considering offering Moura as part of the deal to take his Brazilian international team-mate to North London as the two Premier League clubs struggle to agree a deal.
However, Everton are believed to be determined to stick to their initial asking price of around £50million as they continue to deal with financial issues at Goodison Park.
The deal is not the only one being discussed bewtween the two Premier League clubs with Everton showing an interest in taking Spurs and England midfielder Harry Winks on loan.
Sky Sports have reported Winks has been told to find a new club this summer after Conte completed a move for Brighton and Hove Albion midfielder Yves Bissouma.
Winks made just nine Premier League appearances last season and his last full appearance of the campaign came in a 4-0 win at Leeds United in February.
It was also confirmed Everton manager Frank Lampard had been ‘given the green light’ to start initial talks with the midfielder.
Check out the latest Premier League transfer speculation below...
5. Magpies eye Hazard
Borussia Dortmund will sell Thorgan Hazard to Newcastle United for just £13m. The Toon Army are ‘particularly interested’ in the player. (Sport1) | Getty Images
6. Ilic keen on Premier League move
Brighton target Ivan Ilic is ‘tempted’ by the prospect of a move to the Premier League this summer. (Corriere di Verona) | Getty Images
7. Spurs confident of sealing Spence deal
Tottenham have a ‘growing expectation’ that they will seal a deal for Middlesbrough defender Djed Spence. (Alasdair Gold) | Getty Images
8. Raum in demand
Manchester United, Newcastle United, and West Ham are all ‘seriously considering’ making a move for Hoffenheim and Germany star David Raum. (Sport1) | Getty Images