The Toffees had a bid for Naughton accepted last week, but Spurs are also reported to have made a bid for the England Under 21 international.
Spurs’ interest in also signing Naughton’s team-mate Walker has prompted Everton into making a bid for the 19-year-old as well.
Everton are ready to loan Walker back to the Blades, according to Sky Sports News.
