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After flirting with relegation in the past two seasons, Tottenham have made a statement of intent.

They are set to break their club-record transfer fee for the second time in a matter of days, taking their summer spending to £237m - their previous biggest outlay across one season is £235.8m (2023-24) - and there could be more to come.

Spurs' owners are determined to turn the tide and show they remain a 'big six' club.

That term was coined not just because of on-field success, with those clubs - Spurs, Arsenal, Chelsea, Liverpool, Manchester City and Manchester United - having dominated the upper echelons of the Premier League table over the past 15 years.

It was also because of their income. The big six simply generate a higher amount of revenue than the rest of the Premier League clubs.

That has allowed them to out-spend their rivals, and Tottenham are to invest more than ever before in their first-team squad.

After completing a £52m move for Jan Paul van Hecke from Brighton, they signed Mateus Fernandes for a club-record £85m on Thursday from relegated West Ham. They have also agreed a deal with Newcastle for Sandro Tonali worth up to £100m.

Spurs have finished 17th - one place above the relegation zone - in each of the past two seasons.

There is now a clear desire from Tottenham's owners and club hierarchy to make statement signings. They also want to spend early in the transfer window and decisively.

And new spending rules, higher revenues, owner cash injections, and freeing up more money to spend on wages are enabling the club to make that desire a reality - with the potential for a further £250m to be spent this summer.

Tonali was the top midfield target for local rivals Arsenal but the reigning Premier League champions found the asking price prohibitive, while Spurs also beat off competition from Manchester United for Fernandes.

The change in Tottenham's transfer policy began with Daniel Levy ending his near 25-year reign as executive chairman in September.

In an open letter in May, new chairman Peter Charrington said that last September the club "recognised that something seismic had to change".

"What has been put in motion is real, and it marks a genuine break from what had come before," he added.

"We must be in the fight with the best teams in this league, every season, and we are rebuilding this club with that standard in mind."

Investment group Enic, which is run by the Lewis Family Trust and is the club's majority shareholder with 86.58%, "authorised a full reset".

For the second time in 10 months, it has injected £100m into the club, via the purchase of new shares in Enic.

The group has also restructured the club's leadership. Vinai Venkatesham became chief executive in April 2025 while Johan Lange was promoted to co-sporting director alongside Fabio Paratici, who then left the club in January.

Spurs were keen to continue with a co-sporting director model and Sebastien Kehl was close to replacing Paratici after leaving Borussia Dortmund but a deal fell through, leaving head coach Roberto de Zerbi with greater power in terms of recruitment.

While Thomas Frank and Igor Tudor had brief spells as manager last season, De Zerbi was appointed on a five-year deal in March and ensured Spurs avoided relegation.

After beating Everton to secure their survival on the final day of the season, the former Brighton boss suggested a need for the club to have a busy transfer window when he said: "We have 10, 11, 12 players good enough to stay."

Fernandes is his fifth signing of the summer so far, after goalkeeper Martin Dubravka plus defenders Marcos Senesi, Andy Robertson and Van Hecke.

The latter is a player De Zerbi knows well as he played under him at Brighton, while the Italian coach is a long-time admirer of compatriot Tonali.

There has been a clear drive from the club's ownership to recruit players with experience and leadership. Although Fernandes is 21, both Lange and De Zerbi highlighted his intelligence and maturity when the club announced his arrival.

Robertson, 32, won all major honours with Liverpool and has just captained Scotland at the World Cup, while Senesi, 29, gained four years of Premier League experience at Bournemouth.

The pursuits of Fernandes and Tonali, both players who have been targeted by Tottenham's big-six rivals, shows that Spurs have increased the squad's wage ceiling, which under Levy had proved prohibitive to attracting elite players.

As part of their new trading model, there is also a remit to improve at generating money from player sales.

That is demonstrated by Brighton's £46m move for defender Luka Vuskovic, a 19-year-old who is yet to play in the Premier League and spent last season on loan at German Bundesliga side Hamburg.

Vuskovic is unlikely to be the last player to leave this summer and further sales will help Spurs to reinvest in other areas of the squad which require improvement, with De Zerbi keen to add reinforcements in attack.

Football finance expert Kieran Maguire

Tottenham can spend significant sums because under the new squad-cost ratio rules (SCR) they are allowed to spend up to 85% of their revenue on player costs - player wages, amortisation and agent fees etc.

In their last set of accounts (2024-25), wages and amortisation was only 61%, and this includes all salaries. Clubs do not separate between playing and non-playing staff, although Uefa says that normally about 75% of total wage costs go towards a club's first team.

In addition, Tottenham's new stadium, which can now host up to 30 non-football events a year at full capacity, is proving to be very beneficial.

At their old White Hart Lane ground, annual matchday revenue was £45m and commercial income - which includes concerts and NFL games - was £73m.

At the new stadium those figures were £126m and £277m, respectively, in 2024-25. The additional money coming into the club allows it to spend more under the SCR regime.

While the club has spent a lot of money this summer to date, transfer fees are amortised over the length of the contract, but limited to five years, so a £240m spend this summer equates to a £48m amortisation fee.

Tottenham's total revenue for 2024-25 was £565m. Under SCR rules they would be able to spend up to £480m a year on their squad.

Tottenham have completed the signing of midfielder Mateus Fernandes from West Ham for a club-record fee of £85m.

Spurs have not confirmed the length of contract for the 21-year-old, who has played once for Portugal but is not part of their World Cup squad.

Fernandes has spent the past two seasons in the Premier League with Southampton and West Ham, although each club were relegated to the Championship.

"I've admired Mateus for a long time because he combines quality on the ball with the intensity and intelligence that are so important in the way we want to play," said Spurs head coach Roberto de Zerbi.

"Despite his age, he already has good experience in the Premier League and has shown quality and consistency at this level.

"Mateus is comfortable under pressure, can progress the ball, works hard for the team and has the courage to make things happen in difficult moments.

"I believe this is the ideal environment for him to continue his development."

Tottenham saw off competition from Manchester United, who were unwilling to match the fee agreed by Spurs - which is a guaranteed £85m without add-ons.

Fernandes was viewed as a primary target for the north London club after they had a bid for Sandro Tonali rejected by Newcastle.

However, Spurs have now agreed a £100m fee for the Italy midfielder.

They have made a fast start to the summer transfer window, with Fernandes their fifth signing already.

"I'm very excited for this next step," Fernandes said. "Spurs is a massive club and the head coach was a key part of why I have decided to join."

More to follow.

Brighton have agreed a club record £46m deal with Tottenham Hotspur for Croatia defender Luka Vuskovic.

Brighton had two bids for Vuskovic turned down last month.

However, they have now reached an agreement over a transfer that is also subject to potential additional payments that could take the overall fee to £50m.

The 19-year-old will have a medical when Croatia's World Cup campaign is over.

They play Portugal in a last-32 tie in the early hours of Friday morning UK time.

Born in Split, Vuskovic came through the academy at local club Hajduk, becoming the youngest player to feature in Croatia's top flight when he was just 16 – and going on to become his club's youngest goalscorer.

He agreed a deal with Tottenham in September 2023 that saw him join the club in 2025.

Although he is yet to make his Spurs debut, Vuskovic made 30 appearances on loan with German club Hamburg last season, scoring six goals in the Bundesliga, and is now one of the most highly rated young central defenders in Europe.

Brighton have agreed a club record £46m deal with Tottenham Hotspur for Croatia defender Luka Vuskovic.

Brighton had two bids for Vuskovic turned down last month.

However, they have now reached an agreement over a transfer that is also subject to potential additional payments that could take the overall fee to £50m.

The 19-year-old will have a medical when Croatia's World Cup campaign is over.

They play Portugal in a last-32 tie in the early hours of Friday morning UK time.

Born in Split, Vuskovic came through the academy at local club Hajduk, becoming the youngest player to feature in Croatia's top flight when he was just 16 – and going on to become his club's youngest goalscorer.

He agreed a deal with Tottenham in September 2023 that saw him join the club in 2025.

Although he is yet to make his Spurs debut, Vuskovic made 30 appearances on loan with German club Hamburg last season, scoring six goals in the Bundesliga, and is now one of the most highly rated young central defenders in Europe.

Tottenham Hotspur are set to break their transfer record for a second time this week after agreeing a deal worth up to £100m with Newcastle United for midfielder Sandro Tonali.

Spurs previously had a bid of about £80m rejected by Newcastle, but are now set to pay an initial £92.5m plus a further £7.5m in add-ons.

BBC Sport previously reported that manager Roberto de Zerbi is a long-time admirer of the Italian international.

De Zerbi identified his countryman as a target during his time in charge of Sassuolo several years ago when Tonali was playing in Serie A.

And Spurs will now top the £85m agreement struck with West Ham this week for midfielder Mateus Fernandes in order to bring Tonali to North London.

What do you think about the likely sale? Get in touch with your views here

Tottenham Hotspur are set to break their transfer record for a second time this week after agreeing a deal worth up to £100m with Newcastle United for midfielder Sandro Tonali.

Spurs previously had a bid of about £80m rejected by Newcastle, but are now set to pay an initial £92.5m plus a further £7.5m in add-ons.

BBC Sport previously reported that manager Roberto de Zerbi is a long-time admirer of the Italian international.

De Zerbi identified his countryman as a target during his time in charge of Sassuolo several years ago when Tonali was playing in Serie A.

And Spurs will now top the £85m agreement struck with West Ham this week for midfielder Mateus Fernandes in order to bring Tonali to North London.

What do you think about the deal Tottenham fans? Tell us

Tottenham Hotspur are set to smash their transfer record for a second time this week after agreeing a deal worth up to £100m with Newcastle United for midfielder Sandro Tonali.

Spurs previously had a bid of about £80m rejected by Newcastle, but are now set to pay an initial £92.5m plus a further £7.5m in add-ons.

BBC Sport previously reported how manager Roberto De Zerbi is a long-time admirer of the Italian.

De Zerbi identified his countryman as a target during his time in charge of Sassuolo several years ago when Tonali was playing in Serie A.

And Spurs will now top the £85m agreement struck with West Ham this week for midfielder Mateus Fernandes in order to bring Tonali to North London.

Manchester City and Arsenal also showed an interest in Tonali, as BBC Sport previously reported, but neither club made a formal approach.

De Zerbi could not have been clearer.

The Spurs manager had just kept his side up on the final day, following a 1-0 win against Everton, but this was not a time for celebration.

He was already looking ahead to the summer to ensure the club were never in this situation again.

"My target is to start the pre-season with the team I have in my dream," he said in his final news conference last season.

That dream is quickly becoming a reality for the Italian following an aggressive start to the window from Spurs.

Defenders Andy Robertson and Marcos Senesi have arrived on free transfers and the club could end up spending a combined £237m on centre-back Jan Paul van Hecke and midfielders Fernandes and Tonali.

Spurs may have finished in 17th in back-to-back seasons, but the club are feeling the benefit of strong off-the-field revenues as they look to bounce back.

Newcastle, by contrast, have effectively needed to trade to reinvest.

The sight of Alexander Isak, Anthony Gordon and Tonali all leaving the club in the space of less than a year is sobering.

So the spotlight will very much now be on incomings.

After missing out on forward Victor Munoz, who joined Liverpool, Newcastle need reinforcements.

The club have only signed 20-year-old goalkeeper Ewen Jaouen, who will likely start the season as a deputy, having never played top-flight football before.

There is little margin for error with pre-season right around the corner.

Brighton have agreed a club record £46m deal with Tottenham Hotspur for Croatia defender Luka Vuskovic.

Brighton had two bids for Vuskovic turned down last month.

However, they have now reached an agreement over a transfer that is also subject to potential additional payments that could take the overall fee to £50m.

The 19-year-old will have a medical when Croatia's World Cup campaign is over.

They play Portugal in a last-32 tie in the early hours of Friday morning UK time.

Born in Split, Vuskovic came through the academy at local club Hajduk, becoming the youngest player to feature in Croatia's top flight when he was just 16 – and going on to become his club's youngest goalscorer.

He agreed a deal with Tottenham in September 2023 that saw him join the club in 2025.

Although he is yet to make his Spurs debut, Vuskovic made 30 appearances on loan with German club Hamburg last season, scoring six goals in the Bundesliga, and is now one of the most highly rated young central defenders in Europe.

He will replace Jan Paul van Hecke in Fabian Hurzeler's squad.

A blue plaque has been unveiled in Scarborough to commemorate the life of a Tottenham Hotspur and England footballer.

Nicholson joined Spurs in 1936, and later as manager led them to a historic double in the 1960-61 season. He played for England on 19 May 1951 when they took on Portugal - scoring with his first touch of the ball after only 19 seconds.

The plaque, unveiled by the Scarborough Civic Society, was sponsored by the Tottenham Hotspur Supporters' Trust, and follows a campaign from Scarborough-born Spurs fan Jack Kirby-Lowe to have Nicholson recognised as part of the town's heritage.

Society president Adrian Perry said: "Spurs absolutely blossomed under his management and direction. It was just a career of success.

"We've got many other Scarborough people that have had just as glittering careers, and they all started out in Scarborough."

Representatives from the Tottenham Hotspur Supporters' Trust and Nicholson's daughters Jean Bell and Linda Feldeisen attended the unveiling of the plaque at his birthplace - now the site of David Duggleby Auctioneers.

Feldeisen, who now lives in Boston in the US, said being back in Scarborough had brought back fond memories of building sandcastles and playing cricket on the beach with her dad.

"It's an honour and a privilege to be here," she said.

"We're really excited about the plaque. I think it will give a lasting memory of Dad for people.

"He was a very loving dad. He didn't want any of the limelight.

"Once when we went to see a film in London - the line for his autograph was longer than the line for the ice cream.

"After that he didn't want to go to pubs or anywhere like that, he just wanted to be Bill outside of the Spurs life, and just be with his family."

Kirby-Lowe, who now lives in London, said he was surprised to find Nicholson missing from the blue plaques in Scarborough.

"It surprised me that such a notable figure in the nation's favourite game hadn't been commemorated in his home town, so I got in touch with the civic society."

He was later taken on as ground staff before playing his first professional match two years later, aged 19.

After serving in the Durham Light Infantry during World War Two he returned to Spurs in 1946, going on to manage the team.

Boreham Wood have signed Tottenham goalkeeper Luca Gunter on a season-long loan and Sunderland defender Oliver Bainbridge on a permanent deal

Gunter, 21, has previous National League experience, having played 14 times for Wealdstone in the latter half of the 2024-25 season.

He won the Under-17 and Under-18 Premier League Cup double with Tottenham in 2022-23, and the Premier League 2 title with the club's Under-21s the following season.

Bainbridge is a 21-year-old left-back who failed to make a first-team appearance at Sunderland but helped South Shields to the National North play-off final during a loan spell last season.

He also gained senior experience with Kilmarnock, where he spent the first half of the 2024/25 campaign on loan, making his debut against Celtic.

Boreham Wood have not revealed the length of the contract Bainbridge has signed.