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...
9. LEVERKUSEN, GERMANY - APRIL 17: Tyler Adams of Leipzig in action during the Bundesliga match between Bayer 04 Leverkusen and RB Leipzig at BayArena on April 17, 2022 in Leverkusen, Germany. (Photo by Alexander Scheuber/Getty Images)
RB Leipzig’s Tyler Adams is one of three players who Leeds United have opened talks with as they look to replace the outgoing Kalvin Phillips. (Yorkshire Evening Post) | Getty Images