Tottenham Hotspur have reached an agreement in principle to sign Iliman Ndiaye from Everton, with Richarlison heading back to the Merseyside club.Sources at both clubs, speaking anonymously as they were not authorised to do so publicly, say the deals for Ndiaye and Richarlison are separate and not linked.The Athletic reported on Thursday that Manchester City had shown interest in Ndiaye, with Everton keen on a deal which would see a return for Jack Grealish, who spent last season on loan at Hill Dickinson Stadium.City, though, are now in talks to sign Liverpool forward Cody Gakpo, with the Netherlands international expressing his desire to join Enzo Maresca’s side.Tottenham had also been interested in a move for Gakpo this summer as they sought to strengthen their forward line, but the 27-year-old opted against a move to north London in favour of City.Having joined in 2018, Richarlison left Everton for Spurs in 2022 (Justin Setterfield/Getty Images)Ndiaye declined multiple new contract offers last season with three years left on his existing Everton terms, and The Athletic reported on June 2 that the club were facing a fight to keep hold of the player with expected interest over the summer.Club sources maintain that Ndiaye has behaved professionally throughout the summer. The Senegal international started Everton’s first three matches of the season, and recorded an assist in the season-opening 2-0 win against Crystal Palace.