Everton's asking price for Ross Barkley was deemed too high for the England international to make a move to Spurs.
The Toffees demanded £50 million in exchange for their star midfielder, but Pochettino has already found a more affordable option.
Gylfi Sigurdsson left Tottenham for £8 million, and he could return to north London as one of the Premier League's top players for £25 million.
Not a good business move from Spurs, who have already recognised they made a mistake in letting him go to Swansea.