Barcelona signed Brazilian forward Malcom from Bordeaux in 2018, but after a poor season, the Catalan giants are ready to offload him.
The 22-year-old made only 15 appearances in the La Liga managing one goal last season.
According to reports from Mundo Deportivo, Everton remain interested in the Brazilian forward, and have reportedly made a bid in the region of £36 million for him.
Barcelona are looking to make a profit on the youngster and are demanding a fee in the north of £45 million.
However, Spanish newspaper Sport (h/t Sport Witness), reports that Tottenham Hotspur, who previously showed interest in signing Malcom prior to his move to Barcelona, are pondering to match his asking price.
Spurs are looking to bolster their attacking midfield region this summer and have been reportedly linked with players like Paulo Dybala and Bertrand Traore.
Malcom would be a decent signing though, a cheaper alternative than Dybala, but it is highly unlikely that Pochettino would be genuinely interested in signing him.