Everton manager David Moyes has confirmed the Toffees have accepted a bid from Chelsea for Steven Pienaar, though the South Africa midfielder has failed to agree terms with the Blues.
Pienaar, 28, is out of contract in the summer and Everton are keen to cash in while they can, rather than risk losing him to a free transfer at the end of the season.
Moyes revealed on Friday that the Toffees had accepted an offer for the Pienaar, but did not name the club.
However, following Sunday's 2-2 Mersyside derby draw with Liverpool, Moyes revealed that the interested party was Chelsea, though he added that Pienaar has failed to agree terms as yet.
"We have accepted an offer from Chelsea," Moyes said. "[But] Steven has not agreed terms with Chelsea. We've given his representatives a chance to talk to Chelsea but they've not got permission to talk to Tottenham because they've not offered the same money.''
Reports in the English press on Sunday suggested that Chelsea's bid is £3 million, while Tottenham's is thought to be £2 million, with Spurs unwilling to up their offer.
But Pienaar is believed to favour a move to White Hart Lane, where he feels he would be more likely to get regular first-team football - a potential sticking point in Everton's chances at agreeing a deal that best benefits them.
The South Africa midfielder was left out of Everton's squad for the visit to Anfield after telling Moyes he did not want to be involved.
"Steven came to see me yesterday and said he didn't feel he was in the right place to play,'' Moyes said. "I had a decision to make and I felt it would be better not to use him if that was the case. He will be in training tomorrow because at the moment we don't have a deal. If Tottenham offer the same money that may change or maybe he will agree terms with Chelsea.''
Tottenham boss Harry Redknapp admitted his side were unlikely to match Chelsea's bid for Pienaar.
''If they've accepted an offer from Chelsea, £3m, I don't know if we would be prepared to match that offer, I doubt it very much,'' he said. ''I'd think if Chelsea are coming in the wages they would pay would be far in excess of what we would pay.''