Everton manager David Moyes has generally had to work on a shoestring budget, but he has proved to have an uncanny eye for a bargain, as shown by Kevin Mirallas who signed for £6m last summer.
The Ghana international was on Spurs’ radar during the January transfer window, but the north London outfit were unable to force through a deal.
But now Everton could snaffle Atsu which would be a coup for him.
Reports in Portugal suggest that Everton are pondering whether to make a bid for him as they have started some talks over the deal
They also note that Atsu has a release clause of £8m.
Atsu has yet to get off the mark for Porto in the league this season.
He is contracted with the club until 2014.