Reports are rife that Mauricio Pochettino will have to wheel and deal this summer when it comes to strengthening his squad as the cost of moving into their new stadium has eaten into his budget.
Pochettino will refuse to the likes of Harry Kane and Dele Alli but would be more willing to let Rose move on if it will give him the chance to strengthen elsewhere.
Manchester United have been heavily linked with a move for the left-back, but their interest has cooled and that could open the door up for Everton to swoop when the transfer window opens.
Toffees boss Sam Allardyce has spoken of the need to sign quality players in the summer if they are to challenge for a place in the top six and it would appear that Rose is on his list of targets.
Rose has made it clear he would like to return north at some point and would have been hoping to seal a switch to United, but he could consider Everton if an approach is made.
He will not come cheap though with Spurs holding out for £50million before agreeing to sell.