Tottenham can now begin formally pursuing some of their marquee transfer targets in this summer's window. Mathys Tel became the first signing of the Thomas Frank era in mid-June, but he remains as the only permanent arrival in north London thus far.
Despite that being an addition to their frontline, the majority of Spurs' efforts have been on attackers. Brentford's Bryan Mbeumo, who developed into a Premier League goal-scorer under Frank, unsurprisingly became a target.
However, his preference remained Manchester United with the two parties edging closer to reaching an agreement despite the fact their latest bid, totalling £62.5million, was turned down.
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Eberechi Eze of Crystal Palace has also been linked but it now looks as though the Lilywhites have backed away from that deal with West Ham's Mohammed Kudus as the focus.
It is now being widely-reported that talks between his camp and Tottenham have started with the player open to joining. He has an £85m release clause but the Hammers may be willing to accept £65m due to their profit and sustainability concerns.
Those will have somewhat alleviated with the new financial year in play now that July has arrived but that could also be what helps Spurs.
With minimal worries now present over posting losses, Tottenham can afford to sanction some big-money moves and Kudus can be one of those. As things stand, he is the only big name being strongly linked but Xavi Simons is another player that could soon become a serious option.
The RB Leipzig star is expected to depart Germany permanently this summer with the Premier League seen as an attractive proposition. £67million (€80m) has been set as his asking price with Tottenham possibly needing at least one sale to pursue that deal.
Elsewhere, a £5m deal for Japanese centre-back Kota Takai has already been agreed with the plan being for him to be part of the first-team squad.Signing a defensive midfielder is another priority but there is currently no standout option after Johnny Cardoso chose to join Atletico Madrid while Arsenal agreed to sign Christian Norgaard
Bayern Munich and former Fulham man Joao Palhinha could be perfect for the role, and possibly available at just £25.8million (€30m), in a midfield three likely alongside Lucas Bergvall and one of James Maddison, Dejan Kulusevski or hopefully Simons.
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