Everton have set their sights on Tottenham midfielder and Roberto De Zerbi favourite Conor Gallagher ahead of the winter transfer window.Tottenham Hotspur are stacked in midfield, much to the delight of Roberto De Zerbi, who can rotate his squad and keep opposition sides guessing.We have already seen the Italian take advantage of this depth, especially in the number ten position, where he has used James Maddison, Mateus Fernandes, Conor Gallagher and Omar Marmoush.Each of these players brings something different to the team, and De Zerbi has not been afraid to utilise their unique qualities.Tottenham’s midfield options:Mateus FernandesSandro TonaliRodrigo BentancurLucas BergvallJames MaddisonArchie GrayConor GallagherDejan KulusevskiOmar Marmoush (in the 10)Xavi SimonsTyrese HallCredit: @thatfootballphotog / InstagramEverton keen on Tottenham midfielder Conor GallagherHowever, that depth could well be reduced, with reports from Fussball News claiming that Premier League side Everton are keen on signing Gallagher.Many Tottenham fans will remember that the Lilywhites and the Toffees came close to a double deal last summer, when Spurs looked to sign Iliman Ndiaye, and Everton tried to get Richarlison.The deal fell through, but it now looks like the two sides could be back doing business six months later, as Everton look to take advantage of Gallagher’s lack of playing time.While the depth in midfield is great for De Zerbi, it has affected the 26-year-old’s minutes, with the Englishman making just three starts so far this season.C. GallagherTottenham – Premier League (2026 – 2027)Appearances7Minutes Played301Average Rating6.87Goals1Assists0Passes158Key Passes1Pass Accuracy (%)87.00Yellow Cards3Red Cards0Stats correct as of 2 November 2026.With Everton keen on signing an extra midfielder, Gallagher is understood to have been added to their shortlist for January.Gallagher will not come cheap for EvertonNo transfer fee was mentioned in the report, but given that the Englishman only moved in the winter of 2026, he certainly will not come cheap.Spurs paid £34.6 million for Gallagher and could well demand more if they are to part ways with the 26-year-old, whose contract runs until 2031.However, as we saw in the summer, Spurs are more than open to moving on players who do not want to be at the club, and if Gallagher is indeed keen on more game time, that could well be the case for the versatile midfielder.One big problem will likely be Gallagher’s wages. The midfielder is one of Tottenham’s highest earners, and his £160k-per-week wage would put him as Everton’s highest permanent signing. Only Jack Grealish – on loan from Man City – would be on more money at £225k-per-week.PlayerPositionCountryAnnual SalaryWeekly SalaryOmar MarmoushForwardEgypt£13,000,000£250,000Sandro TonaliMidfielderItaly£10,400,000£200,000Xavi SimonsMidfielderNetherlands£10,400,000£200,000Mateus FernandesMidfielderPortugal£9,360,000£180,000Jan Paul van HeckeDefenderNetherlands£8,840,000£170,000James MaddisonMidfielderEngland£8,840,000£170,000Andy RobertsonDefenderScotland£8,320,000£160,000Conor GallagherMidfielderEngland£8,320,000£160,000READ MORE: Two record-breaking passing stats prove De Zerbi’s Tottenham are finally purringThe post Everton eye January swoop for £35m Tottenham midfielder, but wages could be an issue appeared first on Spurs Web.