Tottenham have revived their interest in Everton striker Kevin Mirallas in a deal which can extend late into deadline day, according to the Daily Mirror.
Daniel Levy is interested in a straight swap between Aaron Lennon and the Belgian but Roberto Martinez does not value them equally, which has led to the squabble. The Merseyside club are demanding a substantial fee to go along with the swap, something which Tottenham are willing to negotiate.
The north London club can sweeten the deal by sending Emmanuel Adebayor on loan till the end of the season, with the likes of Paris Saint-Germain, Stoke City and Queens Park Rangers also interested.
Tottenham have made Mirralas their top priority in the transfer window, with Pochettino looking to add more pace and guile to his attack especially with the Capital One Cup final against Chelsea looming on the horizon.
The 27-year-old has scored eight goals in 15 appearances this season, an aspect Everton will miss should they let him leave without replacement.
Spurs are also looking to complete a deal with Burnley for Danny Ings, but Liverpool have surged ahead in the race by offering a cash plus loan deal for the striker, which keeps the player at the Turf Moor till the end of the season.
Tottenham are in immediate need for replacements and cannot afford that luxury, which has ostensibly put the deal beyond their reach.
Their long term target Jay Rodriguez is still recovering from an anterior cruciate ligament injury he suffered last year and is unlikely to make the switch, given his lack of fitness.
The north London club are currently sixth in the league, three points adrift of Manchester United, who are in fourth.
Their only chance of winning a trophy this season is the Capital one Cup, where they scraped into the semi-finals by beating Sheffield United 3-2 on aggregate. Pochettino's men are out of the FA Cup, losing to Leicester in the fourth round, where they were brutally exposed for making wholesome changes to the squad.