Tottenham have reportedly been aware of the fee needed to sign a Bayern Munich star who only joined the German club last summer.
Spurs are looking to strengthen in midfield following a campaign that was desperately disappointing on the domestic front but ended with Europa League glory.
That trophy wasn't enough to save Ange Postecoglou from the sack with former Brentford boss Thomas Frank coming in to replace the Australian.
And Bild claim Tottenham have registered their interested in defensive midfielder Joao Palhinha.
And they will have to pay somewhere in the region of £26m to get the deal over the line, a year after Bayern signed him for £48m.