Antonio Conte's side have wasted no time in trying to lure the Villarreal forward to north London, with the Toffees set to miss out.
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Everton were understood to be on the brink of registering him and announcing the transfer of the 25-year-old on loan for the remainder of the season.
However, the player is now set to join Spurs in a sensational twist, and is already on his way for a medical at the club's training ground this evening.
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Everton were expecting Danjuma to complete the final formalities of his deal today after agreeing to join their relegation fight.
Danjuma has notched six goals in 17 appearances so far for Villarreal this season.
In his first season with the LaLiga side, he scored 16 goals and registered four assists in 34 games.
The Netherlands international joined Villarreal from Bournemouth for £21.3million in 2021.
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Danjuma is no stranger to the Premier League, having made 14 appearances for the Cherries during the 2019-20 season.
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Everton had hoped to secure the player in a bid to help them avoid relegation, with West Ham also previously keen.
However, Conte is desperate for reinforcements, given the form of Heung-min Son has been questioned.
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Son has managed just four league goals so far this season, which is a far cry for last season when he picked up the Golden Boot, having netted 23 alongside Liverpool's Mohamed Salah.
Tottenham are next in Premier League action they take on Manchester City on February 5.