By Ciaran Kelly, Newcastle United reporter
Newcastle may have finished above Tottenham in the Premier League in three of the last four seasons.
However, Spurs are still a long way clear of Newcastle in the revenue table thanks to substantial off-field income streams, which have offset difficult league campaigns.
In the respective clubs’ most recent financial accounts, the Londoners generated £230m more in revenue than Newcastle.
Spurs are now looking to make the most of such headroom by raising their salary ceiling.
In an interview with BBC Sport, in May, the club’s chief executive Vinai Venkatesham confirmed the change in approach and said they needed “experience, leadership and also that kind of physical robustness”.
Tonali fits this description on his day.
His technical qualities are well-known, but in 2024-25 – his best league campaign for Newcastle – he also tirelessly won possession back in midfield on 109 occasions, made 34 interceptions and applied 1,308 high pressure movements.
No wonder even his usually measured head coach Eddie Howe once said he “fell in love” with this all-rounder when he first watched him play.
Howe would ideally not want to lose players like Tonali, Gordon or Alexander Isak for that matter, who joined Liverpool for a British record £125m last summer.
But Newcastle are having to become better sellers and plan accordingly as part of the club’s rebuild.
If a huge offer of up to £100m is eventually made by one of Tonali’s suitors, it may be tempting to cash in on a player whose form has noticeably dipped.
However, at this early stage of the window, that remains a big if.
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