Tottenham Hotspur are gearing up for a fantastic summer of transfer business.

Last season did not go to plan for the north London side who fell short of expectations by some way.

Tasked with finishing in the top four, Spurs were only able to secure a top six finish.

That may have seen them qualify for the Europa League, but expectations this term will be much, much higher.

Jose Mourinho is a proven winner, and so his sole objective this season will be to qualify for the Champions League.

If he can win a trophy, that will just be a bonus.

But if that's to happen then he'll need to strengthen the squad - something which he's well on the way to doing.

Pierre-Emile Hojbjerg, Joe Hart and Matt Doherty have already joined the club, but it's the imminent arrivals that are really getting fans excited.

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Gareth Bale and Sergio Reguilon look all-but set to move to north London from Real Madrid.

Those deals could be wrapped up this week, and according to reports they've wasted little time in moving on to their next target.

Reports from the Evening Standard have claimed that Tottenham have made an offer for Danny Ings.

The Southampton striker scored 22 goals last season as he led the Saints to Premier League safety.

Spurs are keen to bring in a proven striker and made an offer to the South Coast club who rejected the offer and said that he is not for sale.

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In fact, it's reported that they're even hoping to tie him down to a new contract with the club that will secure his long-term future.

GIVEMESPORT'S Phil Spencer says...

This was always going to be an incredibly difficult deal to pull off.

Since leaving Liverpool Danny Ings has been a pivotal player for Southampton and that means that he's almost indispensable for the Saints.

Valued at £18million by Transfermarkt, Spurs would need to offer a massive amount of money to convince them to sell.

Even then, it may be the case that they simply won't sell under any conditions.

It remains to be seen if Tottenham will come back with another offer, but given their apparent lack of funds it could be unlikely.

A huge amount of money looks like it will be spent on Gareth Bale and Sergio Reguilon, so that means that revisiting a move for Ings is not likely to happen.