Talks with Spurs had collapsed after they failed to improve on their offer of £2million plus £1m based on performances, rival bidders Chelsea looked set to swoop but they failed to agree personal terms.
South Africa captain Pienaar has always favoured joining Spurs andlooks set to get his way now the north London club has matched theToffees' £3million asking price.
Making the switch? Pienaar's on-off move to Spurs now looks set to go ahead
Pienaar was removed from the squad ahead of Sunday's clash with Liverpool after the player told manager David Moyes he was not in the right frame of mind to play.
And the Toffees are keen to cash in on the player whose contract ends this summer and would be allowed to walk away for free.
An article on Everton's website read: 'Everton can confirm they haveagreed terms with Tottenham over the possible transfer of StevenPienaar.'
Meanwhile, manager Harry Redknapp watched Blackpool midfielder Charlie Adam at the weekend as he considers stepping into the race to sign the Scotland midfielder.
The 25-year-old has attracted interest from Aston Villa, Birmingham, Blackburn, Sunderland, Everton and Liverpool with Villa yet to have their £3.5m offer officially rejected.
Adam has expressed a desire to leave but Ian Holloway wants him to stay until the summer. Tottenham chief scout Ian Broomfield also watched Adam last week against Liverpool. Pienaar to renew talks with Chelsea as Everton reject offer from TottenhamDistin dejected at Pienaar's imminent Everton exit and fears others could followAll the latest Tottenham news, features and opinionAll the latest Everton news, features and opinionAll the latest Chelsea news, features and opinion
Explore more:People: David Moyes, Ian Holloway, Harry Redknapp, Charlie Adam Places: Liverpool, Birmingham, South Africa, Scotland