Tottenham Hotspur have had an enquiry for Kevin Mirallas knocked back by Everton, according to reports.
The Belgian midfielder is out of contract at Goodison Park in 2016 and talks are said to have stalled over a new deal.
The Telegraph claims that Borussia Dortmund and Atletico Madrid have also expressed an interest in the 27-year-old but Spurs have made the first move for the player, despite Everton telling them that no bid would be accepted this month.
Spurs boss Mauricio Pochettino has reportedly made the strengthening of the left side of his attack a priority, but Mirallas is just one of a number of players that the North London club is looking at.
The 27-year-old has scored eight goals in 20 appearances so far this season.
