However, it has since been reported that Everton value him way over that, while the North London club are keen to avoid coughing up such a hefty amount.
Winks has struggled for game time this season and has only started ten matches in the Premier League, while Moura has fallen down the pecking order since Dejan Kulusevski arrived at the club.
The duo would certainly improve an Everton side that failed to impress last season, with the Brazilian likely to arrive as a direct replacement for Richarlison.
According to transfermarkt.co.uk, the pair have a total market value of £33.3 million - so any potential swap deal may depend on how much cash Tottenham would be willing to pay on top.
With two years remaining on his contract, Everton would certainly prefer to keep hold of the 25-year-old, however he remains set on leaving Goodison Park ahead of this winter’s World Cup.
Richarlison has featured in both the Copa America and the Olympics for Brazil this year and is desperate to be part of the squad heading to Qatar - with Tite’s side currently favourites to win the tournament.