The Mirror

Mateus Fernandes looks to be closing in on a move to Tottenham Hotspur over Manchester United.

Former Manchester United and West Ham striker Teddy Sheringham has claimed that United shouldn't feel too disheartened about losing out on Mateus Fernandes, arguing the midfielder isn't up to the standard the club needs. The Portugal international had been a priority target for United this summer, but now appears destined to join Tottenham.

Spurs have struck an £85 million agreement with West Ham for the deal. It's a fee that United were unwilling to meet, with the club now expected to pursue alternative options.

The development marks the latest setback in the hunt for midfield reinforcements this summer, with another target in Elliot Anderson on the verge of a £116 million switch to Manchester City. This has prompted speculation that the club might shift strategy in the transfer market and pursue cheaper, though less proven alternatives.

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Yet Sheringham seems to be advocating the opposite approach, urging United to chase elite talent regardless of the expense.

"Man Utd fans shouldn't be upset at missing out on Mateus Fernandes - he simply isn't good enough for the club," he told ComeOn.

"I wasn't so impressed with Mateus Fernandes at West Ham this year. A lot of West Ham fans think he'll go on to bigger and better things but the jury's still out for me on Fernandes.

"Manchester United need top players. They've already got enough decent players. They need to buy the top players or they will miss out again and again.

"It was the same with Harry Kane and Declan Rice a few years ago when the chance was there to go and sign them. United were nowhere in the market for them. Sir Alex Ferguson wouldn't have let that happen.

"Sir Alex always brought in the top players and they came in and led by example, and you need those top players at a club like United otherwise you'll end up in the same situation.

"It's not about having good players. You want great players playing for Manchester United because it takes a lot to play for the club. So go out and break the bank for the top players and let them lead."

United are gearing up for a return to the Champions League in the 2026/27 campaign, following a third-place finish last term. It will mark their first involvement in the competition since the 2023/24 season.

Tottenham, meanwhile, are looking for a vast improvement on last season, when they survived relegation to the Championship on the final day.

Manchester United pushed hard to sign Mateus Fernandes but Tottenham are set to win the race for the West Ham midfielder after they agreed to pay a guaranteed fee of £85million

Tottenham have blown Manchester United out of the water by agreeing an £85million deal for Mateus Fernandes. Spurs offered the highest bid for Fernandes, 21, who's poised to make the move across London.

The Portuguese was among United's top targets for the summer transfer window, as Michael Carrick looks to rebuild his midfield. But Mirror Football understands that £85m is well above their valuation, paving the way for Tottenham to win the race.

Fernandes became United's priority after they pulled out of a move for Nottingham Forest star Elliot Anderson. In similar circumstances, the Red Devils weren't willing to match the £116m bid which Manchester City have been successful with.

It leaves United scouring the market for an alternative, with midfield stalwart Casemiro leaving upon the expiry of his contract on Wednesday. Carrick's side have, though, agreed a £35m deal with Atalanta to sign holding midfielder Ederson.

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As for Tottenham, Fernandes is expected to become their fifth summer signing. Spurs have already wrapped up deals for Andy Robertson, Marcos Senesi and Martin Dubravka - each one a free transfer - while they paid Brighton £52m for Jan Paul van Hecke.

Like United, Tottenham are now focussing on midfield. With Yves Bissouma due to leave when his contract expires and Joao Palhinha's loan having come to an end, there's now the possibility of another departure after Lucas Bergvall informed club chiefs that he wants a new challenge.

Roberto De Zerbi's men narrowly avoided relegation at West Ham's expense and have capitalised on the Irons needing to bring in funds. Jarrod Bowen is another West Ham star who several Premier League clubs are interested in.

Is Mateus Fernandes worth £85million? Have your say in the comments section.

The sale of Fernandes represents a huge profit for the Irons, who bought him from Southampton for £38m a year ago. Although he was unable to help West Ham avoid dropping to the Championship, the 21-year-old impressed with his consistent performances.

Fernandes scored four goals and registered four assists in 38 appearances across all competitions. He also made his debut for Portugal in April, although he missed out on Roberto Martinez's 26-man squad for the World Cup.

Arsenal, Tottenham and Manchester City have all been linked with a move for Newcastle United star Sandro Tonali, while the Gunners are now eyeing one of his teammates

Manchester City have entered the race to sign Sandro Tonali, with Enzo Maresca keen to make an immediate impact as the club's new manager. The FA Cup and Carabao Cup holders have maintained their interest in the Newcastle midfielder.

Sources close to Tonali's representatives have described Man City as serious contenders to prise him away from Tyneside. Spurs had an £80million offer knocked back by Newcastle this month, with the Magpies holding out for a figure closer to £100m.

Tonali has agreed a wage structure in principle with Spurs worth £275,000-per-week on a lucrative six-year contract, which would also see his agency GR Sports pocket a 10% cut of the fee - terms that Man City could comfortably match. City are looking to replace Portugal star Bernardo Silva and seek cover for Spain ace Rodri, with Tonali having also been a target during the Pep Guardiola era.

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Man City have just splashed out £116m for Elliot Anderson from Nottingham Forest, but retain the financial firepower to launch another major move for Tonali.

The former AC Milan star was offered to Arsenal, but the Gunners were deterred by his wage demands and the eye-watering agent fees attached to the deal.

Arsenal have since shifted their focus towards Bruno Guimaraes, with the Brazil star having departed for the World Cup without putting pen to paper on a new contract, reports Chronicle Live.

Spurs will still fancy their chances of landing Tonali, but the prospect of joining a hungry Man City side keen to retain their title from Arsenal could prove an irresistible draw for the Italy international.

Tottenham manager Roberto De Zerbi is thought to share a strong bond with agent Giuseppe Riso, who has never been reluctant to hint that his client could depart Newcastle.

Speaking back in March regarding a potential move away from Tyneside to either Arsenal or Manchester City, Riso said: "Exactly, that was the goal from the moment he went to England – to try to make him a star player. I think he's the Italian footballer with one of the highest values in the world.

"The deal came about because a club like Newcastle, with unlimited financial resources, had decided to invest in Sandro. We considered the idea of having the player play in a higher-level league."

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When quizzed on whether Newcastle would sanction a sale of Tonali this summer, chief executive David Hopkinson stated three months ago: "We think through what players might or might not want to do this summer.

"But if an Isak-like scenario presents itself again, any player under contract is going to leave on our terms and we're going to maximise the opportunity that might represent for the club."

Newcastle United are resigned to the fact they will lose key player Sandro Tonali with Tottenham Hotspur leading the race to get the player's signature

Tottenham Hotspur's transfer window seems to have taken another step in the right direction as the club seem to have taken the rare accomplishment of beating their arch rivals to a transfer target. Sandro Tonali has long been admired by Roberto De Zerbi and is understood to want to sign the midfielder's services this summer.

However, they were initially left in a bit of a scrap with Arsenal to sign him, bringing back memories of getting Eberechi Eze before the former Crystal Palace playmaker chose Mikel Arteta ahead of Spurs. This time though it seems the Gunners have gifted their neighbours the chance to boost their squad further.

Arsenal are reportedly unwilling to match Sandro Tonali’s high wage demands, despite being linked - along with Tottenham - with a move for the Newcastle United midfielder. Spurs are said to hold an advantage because they are prepared to offer Tonali a more lucrative contract.

The bookies are also convinced the Italian international will be wearing playing in north London regularly next season with Spurs the heavy odds-on favourite to secure the player's services. The former AC Milan midfielder is 1/6 with Sky Bet and Paddy Power to arrive at the Tottenham Hotspur Stadium on a permanent basis while Man City are 7/2 with bet365 and BetMGM have Arsenal at 4/1 to make a U-turn.

Tottenham have already had two bids rejected by Newcastle, who are believed to want around £100 million to sell, but Roberto De Zerbi is still pushing to bring his fellow Italian to north London.

Tonali, however, is understood to be the priority, while Arsenal are instead focusing on Tonali’s Newcastle team-mate Bruno Guimaraes. A verbal approach for the Brazil international was quickly turned down, and that may help explain why Arsenal have been reluctant to push further.

According to the Chronicle, Arsenal were not prepared to entertain Tonali’s reported £275,000-a-week wages, nor a 10% agent commission on what would already be a huge transfer fee. Manchester City, fresh from agreeing a £116 million deal for Elliot Anderson, would likely be able to meet those figures and are said to have monitored Tonali while pursuing the Nottingham Forest midfielder.

With the risk of losing out on both Tonali and Fernandes to the Manchester clubs, Spurs have moved early in the market, making four signings this summer. Marcos Senesi, Andy Robertson and, most recently, Martin Dubravka have arrived on free transfers, while Tottenham have spent £52 million to sign Jan Paul van Hecke from De Zerbi’s former club Brighton.

Spurs could also raise extra funds through sales, with Lucas Bergvall, Guglielmo Vicario and Pape Matar Sarr all mentioned as possible departures. Cristian Romero is another player who could be moved on following the arrival of two new centre-backs. Meanwhile, Brighton are said to be targeting Luka Vuskovic and have had multiple bids rejected.

Sandro Tonali next club odds

Tottenham - 1/6

Man City - 15/8

Arsenal - 3/1

Newcastle - 17/2

Man United - 16/1

BAR - 18/1

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Newcastle United midfielder Sandro Tonali is a major summer transfer target for Tottenham Hotspur, but the Magpies want in excess of £100million to part with the Italy international

Tottenham Hotspur have offered Sandro Tonali a massive £86million, six-year deal to join the club from Newcastle United.

Spurs have made the Italy international their top summer target and it's understood they have agreed a personal package worth £275k-a-week with the player following talks with his agency, GR Sports.

But Tottenham still need to negotiate a deal with the Magpies if a move is to come to reality. Spurs saw an £80million offer for Tonali rejected earlier this month, and were told to return with a higher bid.

Unlike the currently growing saga surrounding midfield partner Bruno Guimaraes and Arsenal, at least Spurs have made a concrete offer to Newcastle, rather than leaks from third parties.

Newcastle are determined to stick to their transfer plans, and have a process in place to get deals done regardless of financial restrictions. But while they are keen to keep Tonali, a big-money sale opens doors for head coach Eddie Howe and sporting director Ross Wilson.

Tonali joined for £55m from AC Milan in 2023. Newcastle are keen to hold out for £100m and getting close to doubling the price they paid.

Spurs would be smashing their record transfer fee if they sign Tonali at the price Newcastle are asking. They paid £51.8m for Xavi Simons from RB Leipzig last summer.

And in total, if you include bonuses, it looks like being an astonishing outlay from Spurs to get the job done, worth £200m when it comes to salary, bonuses, signing on fees and the amount they'll pay Newcastle United.

Interestingly, Spurs boss Roberto De Zerbi is believed to be close with Tonali's agent, Giuseppe Riso, who has spoken before about potential exits for Tonali. In March, he was asked about a possible exit from Tyneside to potentially Arsenal or Manchester City, Riso said: “Exactly, that was the goal from the moment he went to England – to try to make him a star player. I think he’s the Italian footballer with one of the highest values in the world.

"The deal came about because a club like Newcastle, with unlimited financial resources, had decided to invest in Sandro. We considered the idea of having the player play in a higher-level league."

When asked if Newcastle would sell Tonali this summer, CEO David Hopkinson said three months ago: "We think through what players might or might not want to do this summer.

"But if an Isak-like scenario presents itself again, any player under contract is going to leave on our terms and we’re going to maximise the opportunity that might represent for the club."

Tottenham snapped up 30-goal striker and ex-Arsenal star after World Cup performances

World Cup 2026 is well underway, and some of its more impressive competitors will play their way onto the transfer list of clubs like Spurs

World Cup 2026 will undoubtedly unearth some talents whose market value rockets following the tournament. Tottenham have moved swiftly to secure similar performers previously.

Despite most of Europe's elite currently competing across North America, transfer talk continues to rumble on. Spurs have already completed some astute business this summer, announcing their fourth new arrival on Wednesday.

Thus far, Roberto De Zerbi's side have brought in Marcos Senesi, Andy Robertson and goalkeeper Martin Dubravka on free transfers. They've also splashed out £52million for Brighton defender Jan Paul van Hecke.

However, once World Cup 2026 wraps up, there could be some who shine so brilliantly that Tottenham's attention is captured. It wouldn't be the first time, as Mirror Football examines players Spurs have recruited following their World Cup displays.

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Brennan Johnson - World Cup 2022

Tottenham forked out £47.5m when they secured Brennan Johnson from Nottingham Forest in September 2023, mere months after he caught the eye for Wales at World Cup 2022. The winger emerged from the bench for the Welsh in each of their group fixtures. This marked Wales' first World Cup appearance since 1958.

His speed and attacking intent were plain to see, and he provided a glimmer of hope for his nation, who drew with the USA and suffered defeats in their remaining two group clashes against Iran and England.

Spurs made their move and, while his stint in N17 wasn't exactly earth-shattering, he did net the decisive goal that secured them the Europa League title in 2025, defeating Manchester United 1-0. Johnson departed the club in January 2026 and linked up with Crystal Palace for £35m, having finished as Tottenham's leading scorer throughout the 2024/25 season.

William Gallas - World Cup 2010

France may have endured a torrid World Cup 2010, finishing bottom of their group and suffering defeats to Mexico and South Africa. Yet they perhaps wouldn't have even been there without William Gallas, who joined Tottenham, despite his previous association with Arsenal, shortly after the tournament concluded.

In 2009, France faced the Republic of Ireland across a two-legged play-off, with the victors earning a place in South Africa. With the tie deadlocked at 1-1 on aggregate during the second leg, a now-notorious incident, dubbed the Hand of Gaul, unfolded.

Thierry Henry chased a deep free kick in extra time and used his hand to bring the ball under control. He rolled it across the goalmouth and Gallas headed home, sending his nation to the World Cup in the most contentious of fashions.

Although he wasn't quite a standout performer at the tournament itself, he did feature for every single minute and Spurs secured his signature on a free transfer after his Arsenal deal expired that summer. He had previously turned out for Chelsea, but flourished at Tottenham, making 78 appearances and being handed the captaincy on occasion.

'It's coming home' or 'crashing out'? Play our Thomas Tuchel World Cup swingometer

Jurgen Klinsmann - World Cup 1994

Jurgen Klinsmann's signing represented a remarkable coup for the club, after he had dazzled on the pitch with Germany at World Cup 1994. The striker netted five goals in just five matches, bowing out in the quarter-finals, and was considered one of Europe's deadliest forwards at the time.

Then-Spurs chairman Alan Sugar was determined to make a statement that summer and delivered, persuading Klinsmann to swap Monaco for north London in a £2m deal. He certainly didn't disappoint, netting 30 goals across all competitions, becoming iconic for his belly slide celebration and claiming the FWA Footballer of the Year award.

Klinsmann also finished runner-up to George Weah in the 1995 Ballon d'Or before departing for Bayern Munich. He returned in 1997 to almost single-handedly rescue the club from relegation, once again etching his name into Spurs folklore.

Ossie Ardiles and Ricky Villa - World Cup 1978

On the subject of remarkable signings, Tottenham's double acquisition of Ossie Ardiles and Ricky Villa in 1978 didn't merely alter the club's direction, but transformed the entire landscape of English football.

Prior to 1978, a strict prohibition existed on British clubs recruiting players from overseas. This was lifted immediately after the World Cup and Spurs manager Keith Burkinshaw wasted no time in flying out to Argentina to pull off the ultimate double deal.

Ardiles and Villa were brought in for a combined £750,000, immediately after the duo had helped steer Argentina to World Cup glory. Both are undisputed Tottenham legends, having contributed to the club's 1981 FA Cup triumph and the 1984 UEFA Cup success.

Arsenal transfer target Manu Kone has decided he only wants to move to the Gunners, according to Quotidiano Sportivo. The Roma midfielder has also been linked with Inter Milan and Atletico Madrid.

Mikel Arteta's side were linked with him in January but Roma had no interest in selling. The picture is now different as reports from Italy also claim they would be tempted to sell if a bid of £39million was filed.

It's also understood Arsenal have agreed personal terms with the defensive midfielder.

Former West Brom youngster Ethan Ingram is likely to make a return to the EFL this summer.

The right-back, 23, is a free agent with his contract with the Scottish Premiership outfit Dundee up at the end of the month.

Ingram, who previously spent time on loan in League Two with promotion chasers Salford City before moving north of the border, has interest from a host of EFL clubs.

The defender spent the second half of the 2025-26 campaign on loan with Partick Thistle in the Scottish Championship, making 10 appearances.

Manchester City are edging closer to completing a sensational £130million deal for Elliot Anderson, according to The Daily Mail.

Their report states that City and Nottingham Forest are set for more discussions. If those go well, the £130m package Forest want for Anderson is likely to be met.

Two bids from Etihad Stadium have already been rejected with Manchester United deeming him too expensive.

Arsenal transfer target Ayyoub Bouaddi is open to leaving Lille in the summer transfer window, but only under one key condition.

The Morocco midfielder has impressed at the World Cup which has seen the French club ask for £65million to sell, according to The Athletic.

They have also stated that Bouaddi would want assurances over his minutes if he was to depart. The Gunners are looking for midfield reinforcements with The Times stating that Arteta wants to rotate four midfielders next season.

That would be Declan Rice, Martin Zubimendi, Myles Lewis-Skelly and a new signing, which could end up being Bouaddi. He also has Mikel Merino, who can fill a number of positions.

Manchester United look to have taken a step closer to signing Mateus Fernandes of West Ham United.

According to talkSPORT, an agreement has been reached on personal terms between the two parties with United now set to approach the Hammers.

Arsenal and Tottenham have both been linked but United are in the driving seat to sign the midfielder, who is valued at £80million. It does remain to be seen however, whether or not United will want to pay such a sizeable fee.

Real Madrid are in favour of signing Chelsea's Enzo Fernandez over Lille star and Arsenal target Ayyoub Bouaddi, according to The Athletic.

Both players are currently at the World Cup with Fernandez appearing set to join Marc Cucurella at Los Blancos.

Performances by Bouaddi for Morocco has seen his stock increase with the teenager of interest to Arsenal and several other clubs.

It is now being claimed that Real have made contact with Chelsea over signing Fernandez

While Chelsea right-back Malo Gusto looks to be considering his options, the Blues are looking at reinforcements on the opposite flank.

According to Swedish journalist Anel Avdic, Leeds United star Gabriel Gudmundsson has been discussed internally.

The 27-year-old, who played as a wing-back for the majority of the season, was a key performer for Daniel Farke with this decision and the expected arrival of Marco Palestra suggesting that Xabi Alonso will be looking to play a back five.

Jude Bellingham believes that Real Madrid have made "great signings" during the summer transfer window, as they look to strengthen following a disappointing 2025/26 season.

As well as re-appointing Jose Mourinho as their new manager, Ibrahima Konate has joined on a free transfer, while Marc Cucurella has signed in a £47.5million deal and Denzel Dumfries is closing in on a £17m move to the Santiago Bernabeu.

"We have made great signings at Real Madrid," Bellingham said on Wednesday. "They have a lot of quality and experience. I'm very happy to work with them after the World Cup."

Sunderland are facing a fight to keep hold of coveted forward Brian Brobbey this summer, with Tottenham and Manchester United among those interested, according to TEAMTalk.

Brobbey, who signed for the Black Cats from Ajax last summer, enjoyed an impressive first season in the Premier League and followed that up with a brace for the Netherlands against Sweden on Saturday.

As well as Spurs and United, Juventus, Stuttgart and Atletico Madrid are monitoring his progress.

Aston Villa have NO intention of selling Morgan Rogers this summer despite growing interest from Arsenal, according to Sky Sports. The Gunners have made Rogers their top target for the No.10 position and the England midfielder is believed to be keen on the move.

But Villa are determined to keep Rogers in the West Midlands and are not encouraging offers for the ex-Middlesbrough man this summer.

Atletico Madrid are set to file a complaint against Barcelona to FIFA regarding Julian Alvarez.

Speaking after Argentina's 2-0 win over Austria on Monday, Alvarez made it clear he wants to leave Atletico this summer with Barcelona named as his dream destination. While Arsenal remain in the race, Alvarez would prefer to join Barca and he has already agreed personal terms with Hansi Flick's side.

Atletico are furious that Alvarez has been speaking to Barca and the club's chief executive officer Miguel Angel Gil has since released a strongly-worded statement.

He said: "They (Barcelona) think they can belittle us, that we are weak or stupid. But what they are really showing the world is a way of acting that defines them."

"Julian has a dream, and we Atletico fans have dreams too," he added. "It's true that he's spoken with us, but it's also true that he knows our position perfectly well because we've been very clear: Atlético doesn't want to transfer his rights. He's a great player, and we're very proud that he plays for us."

Mateus Fernandes is at the centre of a transfer tug-of-war between Manchester United and Tottenham, who hope to blow the Red Devils out of the water with their offer

Tottenham are confident of beating Manchester United in the race for Mateus Fernandes by securing a deal worth up to £80million. Fernandes, 21, is a top target for both clubs and West Ham are prepared to sell him following their relegation from the Premier League.

Arsenal and Real Madrid were previously keen on the midfielder, but their interest has cooled. Now Tottenham appear to be frontrunners, as they're willing to offer a bigger transfer fee.

The Times report that Spurs hope to gazump United, who Tottenham chiefs believe could walk away from the negotiating table if the price gets too high. Southampton will receive 15 per cent of the fee thanks to a sell-on clause inserted in the deal, which took Fernandes to West Ham for £38m last summer.

Spurs are attacking the transfer market after avoiding relegation on the final day at West Ham's expense. Roberto De Zerbi's side have already signed defensive trio Andy Robertson, Marcos Senesi and Jan Paul van Hecke, and announced the arrival of goalkeeper Martin Dubravka on Wednesday.

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Despite West Ham's struggles, Fernandes impressed with his consistent performances. United, however, don't want to be dragged into a bidding war, identical to their stance regarding Nottingham Forest's Elliot Anderson.

Forest are reportedly demanding a British record £130m package, having already rejected two offers from Manchester City. But United's reluctance to splash out risks leaving Michael Carrick with a threadbare midfield.

When Casemiro departs upon the expiry of his contract next week, Kobbie Mainoo and Manuel Ugarte will be United's only recognised senior central midfielders ahead of the season which will see the return of Champions League football. However, the Red Devils are close to signing Atalanta star Ederson for £35m.

Which club should Mateus Fernandes join? Have your say in the comments section.

United want at least two new midfielders, and it could become three if Ugarte is sold. Speaking after the end of the season, Carrick said on the transfer window: "There's obviously work to do.

"I know it's quite obvious, there's certain players leaving, that there's a bit of work to do. It's not any more important, this one, than the last one, or it's what's ahead of us as a football club to try and make the most of."

Tottenham Hotspur have already made several signings in the transfer market and have been linked with moves for Newcastle's Sandro Tonali and Manchester United's Marcus Rashford

Tottenham Hotspur could line up with a vastly different team when the new Premier League campaign kicks off. Boss Roberto De Zerbi has wasted little time in reshaping his squad following last season's battle against relegation.

The Spurs manager was forthright about the need for summer reinforcements on the final day of the season. "I think we have now to change too many players," De Zerbi admitted. "We have 10, 11, 12 players good enough to stay."

The club have acted decisively in the transfer market, snapping up Liverpool icon Andy Robertson and Bournemouth star Marcos Senesi on free transfers. Jan Paul van Hecke has also been reunited with his former Brighton manager De Zerbi following the defender's £52million switch.

However, Spurs' recruitment drive is far from over as the club had an £80m offer rejected for Newcastle United midfielder Sandro Tonali and have also been linked with England forward Marcus Rashford. Here is how De Zerbi's team could potentially shape up if Tottenham secure those headline signings.

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Between the posts, Guglielmo Vicario could retain his position. Antonin Kinsky performed admirably during the Italian's absence last season, but Vicario ought to remain first choice.

OPINION

The 29-year-old has been linked with a move back to Italy, though given the overhauls to other areas of the squad, De Zerbi might choose to retain Vicario to prevent wholesale changes to yet another part of his team. Pedro Porro will keepr his place at right-back after the Spain international recently put pen to paper on a new long-term deal with the club.

On the left flank, Destiny Udogie should begin the campaign in the side. However, he will recognise that the experienced Andy Robertson is ready to step in.

Jan Paul van Hecke is the first fresh arrival to feature in this starting XI following De Zerbi's pursuit of his signature. The 26-year-old will be expected to slot straight in as the right-sided centre-back, throwing Cristian Romero's place within the squad into question.

Van Hecke could forge an imposing partnership with fellow Dutchman Micky van de Ven. The defender has been linked with a summer move and retaining his services would represent another statement of intent from Tottenham.

In midfield, Spurs signing Sandro Tonali would emphasise the club's determination to return to the Champions League places next season. ChronicleLive reported that Spurs' £80m bid was turned down as Newcastle value the midfielder at around £100m.

Should Tottenham meet Newcastle's asking price and ward off rival clubs for Tonali, he could partner Conor Gallagher in the centre of midfield. The 26-year-old featured regularly under De Zerbi last term and could operate as a box-to-box player alongside Tonali, although Spurs have several other midfielders also competing for places.

James Maddison's absence in the attacking midfield was keenly felt before recovering from his injury problems and he will be eager to hit the ground running next season. Likewise, Dejan Kulusevski would provide a fresh option for De Zerbi down the right flank once the forward regains full fitness.

Marcus Rashford would represent another high-profile signing for Spurs, following his impressive loan spell at Barcelona. The i paper reports that Spurs are reluctant to meet a £40m valuation for the Manchester United forward, who reportedly favours a switch overseas, but securing a deal for the 28-year-old would further illustrate De Zerbi's ambitions.

In attack, Dominic Solanke remains Tottenham's first-choice striker. The forward is another who will be looking to rediscover his best form next season following an injury-disrupted campaign.

In summary, Van Hecke's £52m transfer should strengthen Spurs' defensive line and he is already familiar with De Zerbi's playing philosophy. However, it is by capturing £100m-rated Tonali and meeting the reported £40m valuation for Rashford that Tottenham can become challengers for a Champions League place after finishing 17th in back-to-back seasons.

Tottenham dream XI: Vicario; Porro, Van Hecke, Van de Ven, Udogie; Tonali, Gallagher, Maddison; Kulusevski, Solanke, Rashford.

Tottenham Hotspur could offer players in a swap deal as the club pursue Newcastle United midfielder Sandro Tonali

Tottenham Hotspur may have multiple options to help satisfy Newcastle United's valuation of Sandro Tonali. The Italian midfielder has become an ambitious target for Roberto De Zerbi's outfit.

Spurs have hit the ground running with their summer overhaul, securing Andy Robertson and Marcos Senesi as free agents while wrapping up a deal for Brighton's Jan Paul van Hecke. Tonali would represent a statement signing for Spurs, who are said to be battling Manchester City, Manchester United and Arsenal for his services.

Tottenham tabled an £80million offer for the 26-year-old, which was turned down by Newcastle. It is claimed that the Magpies are holding out for a fee closer to £100m.

The Daily Mail reports that Tonali is keen to explore his options this summer, signalling the player's openness to leaving St James' Park. While Newcastle are demanding a substantial fee, Spurs could opt to match the club's asking price by including players in a swap deal. Here are three stars who could potentially help Spurs secure one of their top targets while gaining a new opportunity at Newcastle.

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Guglielmo Vicario

Goalkeeper Guglielmo Vicario has been linked with an exit from Spurs this summer. The 29-year-old has been tipped with a move back to Italy, though Newcastle could also be in the market for a new keeper.

Eddie Howe's outfit have already secured French prospect Ewen Jaouen but could still be seeking a more experienced alternative. ChronicleLive has reported that Nick Pope's future is in doubt and Vicario would help address Newcastle's goalkeeping dilemma.

The Italy international played 31 league games for Spurs last campaign but picked up an injury late in the season, giving Antonin Kinsky the chance to shine during his absence. While Spurs would need to find Vicario's replacement, approving a switch to Newcastle could suit all concerned if Tonali also heads in the other direction.

Lucas Bergvall

Lucas Bergvall would provide Newcastle with an immediate solution to Tonali's departure. The 20-year-old midfielder was starved of consistent game time last season but had previously caught the eye at Spurs.

The Athletic reported that Bergvall has informed Tottenham of his desire to leave this summer after slipping down the hierarchy under De Zerbi. However, the Sweden international could soon flourish once more in new surroundings.

Newcastle have been formidable in central midfield for several years and Bergvall could ensure that continues even after Tonali's departure. The former Spurs supporters' player of the year would inject fresh energy into Howe's squad, while his youth could also see Newcastle bank a substantial profit down the line.

Richarlison

Newcastle's attacking options proved a persistent headache throughout last season. Alexander Isak's summer transfer saga was finally resolved on deadline day and the Magpies missed out on several targets before bringing in Nick Woltemade and Yoane Wissa.

Woltemade began promisingly but subsequently suffered lengthy barren spells, finishing his debut Premier League campaign with eight goals. Wissa, meanwhile, managed just a single league goal following his switch from Brentford.

Should Newcastle opt to overhaul their forward line once more, Richarlison could be a shrewd squad addition. The 29-year-old would back his chances of becoming the main striker at Newcastle, while simultaneously offering William Osula a clear route to establishing himself as the first-choice number nine following his prolific run of form towards the end of last season.