James McCarthy
James McCarthy is back on Tottenham's radar Getty

Tottenham are preparing bids for Everton duo James McCarthy and Kevin Mirallas, according to the Daily Mirror.

The former Wigan star is frustrated at having not been handed a lucrative new contract in spite of his brilliant performances for the club over the course of the last two seasons. Tottenham have seized upon the opportunity and are likely to make a bid in the next few days, with the player valued at around £20m ($31m).

Mauricio Pochettino is looking to make a complete overhaul of his team this season in a bid to challenge for a place in the top-four and McCarthy's arrival will add some much needed steel in the middle of the park, which is lacking following the transfer of Etienne Capoue to Watford.

Spurs may look to allow Aaron Lennon to complete a permanent switch to Goodison Park after spending a year on loan at the club. However, they will face competition from Manchester City, who are looking to add more homegrown players to their squad to abide by the FA rules with relation to squad formation.

The north London club have also stepped up their interest in forward Kevin Mirallas, who has only a year left in his current contract and has no intentions of extending his stay at Merseyside.

The forward will add some variety to their attack, which is currently reliant on Harry Kane to provide the firepower up front. Spurs are confident they can complete the deal for a fee in the range of £3.5m ($5m).

The Mirror reports that Spurs are also looking to rival Liverpool for the signature of Aston Villa striker Christian Benteke, who has a release clause of £32.5m ($50m). Pochettino is willing to let Emmanuel Adebayor go the other way to complete the deal and is looking for possible avenues to allow Roberto Soldado to leave the club in the summer.

Spurs have also signed Toby Alderweireld from Atletico Madrid, re-uniting him with his compatriot Jan Vertonghen, who had a notable partnership during their time at Ajax.