The Toffees have spent the summer pursuing a centre-back with Marco Silva keen to make a good first impression.
The Belgium worldwide has not agreed a new deal with the club, with a clause in his contract stating he can leave for £25 million before the last two weeks of next year's summer transfer window if they activate a contract extension.
This prompted the Manchester giants to look at alternative targets and they've been strongly linked with Leicester City'sHarry Maguire and out-of-favour Barcelona defender Yerry Mina in recent weeks.
A £35 million deal was rumoured to be agreed with the La Liga outfit last week, with just personal terms to sort out between Mina and the club.
However, Goal understands United have pulled the plug on a move for Mina, focussing their attentions on landing Alderweireld instead.
After negotiations now, there has been a breakthrough between the two clubs.
He enjoyed a stint at Southampton before sealing a move to Spurs in 2015.
But according to The Sun journalist Alan Nixon, things have taken a turn for the worse in United's pursuit, and it all comes down to Mina's adviser.
However, they may now have to accept paying an inflated price to get the defender Mourinho craves before the transfer window slams shut on Thursday night.
The 29-year-old is set to become a free agent at the end of the 2018-19 season unless Spurs decide to activate a clause in his contract. Although he will have to fight for a place given United's resources in central defence.
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