Newcastle United have rejected a bid from Tottenham Hotspur for midfielder Sandro Tonali.
It is understood an offer worth about £80m was turned down earlier this week.
BBC Sport previously reported Spurs manager Roberto de Zerbi was a long-time admirer of Tonali and that the club were exploring the finances of a deal for the 26-year-old Italian.
However, their opening proposal was declined by Newcastle, who are in a strong position to command a greater fee closer to £100m as Manchester City and Arsenal monitor developments.
Newcastle have already sold Anthony Gordon to Barcelona, but the club’s chief executive, David Hopkinson, has previously made it clear they will only trade players on “our terms”.
Tonali is effectively contracted until 2030 after he signed a new deal during his 10-month betting ban to repay the faith the club showed in him.
The current market might also work in Newcastle’s favour, if a bidding war ensues, given the valuations of midfielders elsewhere.
Manchester City had a second bid worth about £120m rejected by Nottingham Forest for Elliot Anderson, while relegated West Ham want up to £80m for Mateus Fernandes.
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