While he heads to Merseyside for nothing initially, both parties came out of the deal very happy.
Everton could eventually pay up to £40 million for the transfer of Alli, who has signed a two-and-a-half year deal, but the first £10m won't be paid until Alli has registered 20 appearances on Merseyside, says the Athletic.
They will only pay the full amount if he reaches 80 appearances, plus other performance related add-ons.
However, If Alli can rediscover his early career form at Goodison Park then it will be a great move for new manager Frank Lampard - but also for Spurs.
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