Everton boss Ronald Koeman has already admitted the 23-year-old's career at Goodison Park is over.
Having refused to sign a new deal with improved terms, Everton are looking to get the best price possible for the England international this summer.
Spurs have been favourites to sign Barkley for some time, but chairman Daniel Levy is not prepared to meet Everton's valuation.
The Toffees wanted £50million earlier in the window, although they have since reduced their asking price to nearer £35m.
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Wantaway Everton ace Ross Barkley is being tracked by Tottenham, Chelsea and Manchester United
Spurs and Chelsea both believe Barkley could yet be the bargain buy of the summer
But according to The Telegraph, Tottenham only want to pay £25m, and Chelsea now pose a real problem to their chances of signing Barkley.
It is said the Blues are seriously seriously considering making a move.
Antonio Conte has been promised at least three more new faces and needs homegrown players for Chelsea's quota.
Spurs and Chelsea both believe Barkley could yet be the bargain buy of the summer.
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Chelsea are now seriously considering a move for Ross Barkley after promising Antonio Conte signings
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And The Telegraph add Manchester United's interest in the player is not as strong, meaning it currently stands as a two-horse race.
United are also monitoring Barkley, but Chelsea and Tottenham are showing greater desire to sign him.
The Premier League champions would have no problem paying the Everton midfielder over £100,000 a week.
However, Spurs boss Mauricio Pochettino would likely be able to offer more playing time and has a good track record for promoting young English talent.
