Tottenham have reached an agreement with Everton to sign Iliman Ndiaye, with Richarlison set to move in the opposite direction, according to The Athletic.
Ndiaye is set to leave Goodison Park, with the Senegal international now closing in on a move to Tottenham for around £60m.
Richarlison, meanwhile, will return to Everton in a £35m deal, having previously spent four years at the club before joining Spurs in 2022.
Everton have also decided against selling Harrison Armstrong to Nottingham Forest, meanwhile, according to The Telegraph.
The midfielder had been the subject of a bid from Forest, but Everton have now opted to keep hold of the 19-year-old.
The Toffees are also continuing to strengthen their squad, with Sky Sports reporting they have agreed a £9.4m deal with Fulham for Kenny Tete.
Everton are also continuing talks with Manchester City over a potential deal for Jack Grealish as they look to add further attacking quality before the transfer window closes.
Elsewhere, Cody Gakpo decided to join Manchester City rather than Tottenham.
Liverpool are closing in on a major attacking signing, with Bradley Barcola undergoing his medical ahead of his £120m move from Paris Saint-Germain.
Nottingham Forest are also closing in on a new signing, with Daniel Munoz undergoing his medical ahead of his move from Crystal Palace, according to Sky Sports.
Chelsea have completed the signing of Emi Martinez from Aston Villa.
Aston Villa are, however, closing in on another addition, with Ibrahim Mbaye nearing a £47m move from Paris Saint-Germain.
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