Villarreal are reportedly prepared to sell Tottenham target Giuseppe Rossi this summer.
According to Spanish publication Sport, the Italian could leave El Madrigal at the end of the season in order to raise funds for a transfer window spending spree of their own.
Clean Sheets All Round reports that El Submarino Amarillo value the Italian at around £26 million, and Spurs are considering launching a renewed attempt to bring him to White Hart Lane.
Spurs had attempted to sign the 24-year-old during the winter, but ultimately failed to match the asking price of the Spanish side.
Amid speculation that Tottenham chairman Daniel Levy had bid for several strikers in La Liga, Harry Redknapp confirmed that Rossi was indeed one of the players on their radar.
"Daniel always said that if we found the right player then we would have gone for him but it was difficult," the Spurs manager told Sky Sports at the time. "He tried something with Rossi. I think he offered £35 million in the end.
"It's hard to get top players unless you pay top money. You couldn't get Rossi because Villarreal don't want to sell you him."
However, with Tottenham missing out on a second successive season in the Champions League, they are unlikely to secure a marquee signing like Rossi unless a number of other players leave White Hart Lane.