The attacking midfielder is closing in on a return to first team action after recovering from various injury issues.
Alli, who has not played for the club in more than a year, signed on an incentivized deal from Spurs a few years ago.
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The Toffees would owe a 10 million sum if Alli plays 20 times for the club at any stage.
Per The Express, Everton are hoping they can negotiate the deal with Spurs to some extent.
The club cannot afford to make such a big payment, given their financial problems.