Tottenham watched Villarreal defender Pau Torres on Tuesday night during his side's Champions League defeat to Liverpool.
The 25-year old, who is one of the most sought-after centre backs in Europe and has a buy out clause set at £55million, has been on Tottenham's wanted list for the past two years but resisted their attempts to sign him last year as he wanted to play for a Champions League club.
That decision was vindicated as he reached the semi finals of the competition and is now established as one of Spain's top three centre halves going into the World Cup.