Real Betis midfielder Giovani Lo Celso is trying to force a move away from the La Liga club, with Tottenham being his preferred destination.
Spurs have already had a bid of £62m rejected, an offer which is some way off the player's release clause of over £80m, but Lo Celso's representatives are confident the club would consider offers in the region of £70m.
The Mirror claim the offer Spurs have had rejected was a £50m plus add-ons deal, with matters being complicated by the significant sell-on fee Betis would have to give to Lo Celso's former club Paris Saint-Germain.