Tottenham have West Ham winger Mohammed Kudus at the very top of their transfer priority list, but he isn't their only desired target this summer, as the Lilywhites open club-to-club discussions for another target.
Thomas Frank has already welcomed back some key players for his first-ever pre-season at Spurs, with Guglielmo Vicario, Dominic Solanke, Lucas Bergvall, Deki Kulusevski, Djed Spence and Antonin Kinsky all returning to training four days ago as the Lilywhites manager assesses his new squad.
Frank has a key issue to deal with in regard to UEFA's 25-man Champions League squad rule, with their lack of 'locally trained' assets to fill an eight-player quota proving problematic.
This could result in Spurs having to register a depleted Champions League squad whilst leaving senior players out, according to The Telegraph, but Frank's side also need to strengthen as they look to compete on four fronts again next term.
Tottenham are widely reported to be in talks over a deal for Kudus, who is believed to be prioritising a move to N17 above every other potential landing spot (Fabrizio Romano), so terms don't appear to be the issue here.
Finding a rare agreement with West Ham, 14 years after their last transfer deal, will prove the ultimate challenge.
West Ham could demand as much as £70 million to let Kudus leave, and they've already rejected a £50 million bid from Spurs, so the Hammers won't be pushovers in negotiations, despite their rumoured need to sell before they can kickstart Graham Potter's own summer recruitment drive.
Tottenham are not giving up, though, with West Ham insider ExWHUemployee reporting that the east Londoners anticipate an imminent new bid from their rivals.
"We spoke to our top source at the club within the last half hour and asked for an update, and we were told: Spurs, sadly, only bid £50m. We hope other clubs will come in. There are very few clubs that buy players for £50m/£60m and need a RW," said Ex earlier this week, via West Ham Way.
“West Ham are expecting Spurs to come back with an improved offer in the next day or so and will hope at least one other club will compete.
“Kudus is said to be happy to move to Spurs. He will get Champions League football and has been promised he will be the main man."
While Kudus is the main target right now, technical director Johan Lange and chairman Daniel Levy are finding time to work on other targets as well.
Tottenham open discussions with Burnley over Maxime Esteve
That is according to French newspaper L'Equipe, who report that Burnley defender Maxime Esteve is back on Spurs' radar after a failed £21 million January bid.
The 23-year-old was a mainstay for Scott Parker last season and one of the Clarets' most reliable players as Burnley achieved promotion back to the top flight at the first time of asking, and Tottenham are certainly interested.
It is believed that Tottenham have re-opened discussions with Burnley over signing Esteve, and the Lancashire side were demanding around £30 million to sell in the winter.
After a fantastic season, his price tag is unlikely to have dropped since then, so it is reasonable to assume the 6 foot 4 Frenchman could still command a similar fee.
In any case, L'Equipe report that Spurs are trying to find an agreement with Burnley, so this could be one to watch.
“I’ve been really impressed with Maxi," said Parker about Esteve last season.
“First and foremost he’s a great kid and an unbelievable professional. Just his general aura about him and his humility about the boy and his professionalism, just everything about him is top, top boy and of course you see his quality as well."