- Dele Alli's last appearance for Everton came in a Premier League loss last August
- The 27-year-old has started just one of 13 games he has played for the Toffees
- Listen to the latest episode of Mail Sport's podcast 'It's All Kicking Off!'
The Toffees agreed to a complex transfer that included several performance related clauses which could have seen the deal rise as high as £30million.
However, in a dire financial situation and with the threat of a 12-point penalty over alleged FFP breaches looming, the club have sought to restructure terms.
Spurs are in line to receive £10m from the Merseyside club when Alli makes his 20th appearance. The England international is currently seven games away from that mark and has been for over a year, having made his last appearance in a 2-1 Premier League defeat to Aston Villa in August 2022.
Nevertheless, with a return to first team action an increasingly realistic prospect - albeit not in the short-term - Sean Dyche has revealed that Everton have begun 'background' discussions with the north London outfit.
Dele Alli has not featured for Everton since August last year and has struggled with injuries
Sean Dyche revealed that Everton have begun 'background' talks with Spurs over the matter
Tottenham are in line to receive a payment of £10million when their former midfielder reaches 20 games for Everton
'[Director of football Kevin Thelwell] has had a couple of phone calls, just lightly in the background. Look, where do you see it?' Dyche said. 'But nothing has changed at the moment.'
Alli endured a difficult loan spell with Turkish side Besiktas and opened up on his mental health problems and struggles with addiction since he was last seen on a Premier League football pitch.
Following his deeply emotional and candid revelation in July, he was hoping to make a swift comeback. But a fresh injury setback scuppered plans of a speedy reintegration and leave him some way short of a return to action.
'I must make it clear he is on the grass but still a long way from being fit,' Dyche added. 'He is not training with us he is with the sports science staff.
'He is just really getting back to where he was He was drastically unfortunate when the rehab (went) wrong after an operation, and it is almost more time than the original moment.
'But the specialists advised to leave it alone and just let it heal naturally. He is in a good place, but he is still quite far away (from playing).'
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