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.