Tottenham emerged, almost out of nowhere, in the race to sign Sandro Tonali from Newcastle this week.
The Italian looks likely to leave St James' Park this summer as Newcastle aim to continue to comply with Financial Fair Play restrictions and the new Premier League Squad Cost Ratio rules coming into play.
The Magpies have already sold Anthony Gordon to Barcelona in a £69million deal, with the Magpies expected to let two big-name players leave this summer.
Roberto De Zerbi sees Tonali as the perfect midfield signing
Tonali has been the subject of much interest from the likes of Arsenal - who made a late bid to sign him in the January transfer window - Manchester United and Manchester City, with both Manchester clubs looking to strengthen in central midfield this summer.
But Spurs entered the race to sign the 26-year-old, with Roberto De Zerbi driving the move to sign the midfielder, as he looks to bolster an ailing Tottenham squad that has finished in 17th place in the Premier League in back-to-back seasons.
GIVEMESPORT understands that Tottenham are willing to pay between £80million and £85million to seal the deal, with potentially more in add-ons too and Tonali is reportedly keen on the move.
Tottenham want to make a statement signing for De Zerbi and prove they are willing to invest in the squad for the new head coach to turn around the club's fortunes and bringing in Tonali would certainly be that. For starters, Tonali would be a club-record signing, beating the £65million spent on Dominic Solanke two seasons ago.
And it may well be that Spurs have already got the green light to secure a deal for Tonali, described by Football Italia as the "best midfielder in the country", this summer.
As already mentioned, there are a number of other clubs who have been lin ked with a move for the Italian, but will they actually follow through with that interest?
Other clubs drop out of the race to sign Tonali
Manchester City's top priority is Elliot Anderson, with the Citizens already having two bids of more than £100million rejected by Nottingham Forest. Will they really get up towards the three-figure mark for another central midfielder in this summer transfer window?
Manchester United have already dropped out of the race to sign Tonali, deeming the package for him too expensive to follow through with, as they turn their attention to other targets.
Meanwhile Arsenal have reportedly agreed a deal with Frenchman Manu Kone. If they complete that deal for a fee in the region of £40million, it would, like City, also be unlikely to see the Gunners splash out more money on another central midfielder.
Tonali's preference, should he leave St James' Park this summer, would be on a return to Italy to play in Serie A again, but GMS understands that the finances required to sign him would be out of the reach of the teams who have shown an interest in him.
De Zerbi wants a new central midfielder and Joao Palhinha had been linked with a return on a permanent basis following a successful loan spell last season, but Tonali would represent a significant upgrade on the Portuguese and is four years his junior too.
The Spurs hierarchy want to make a statement signing and the door is clearly open for the Lilywhites to get a deal done.