Tottenham have been rebuffed in a bid to lure Gonzalo Higuain from Real Madrid, according to the Daily Mail.
The 24-year-old striker has been heavily linked with a move away from the Bernabeu this summer, with reports attracting widespread interest from the Premier League.
Chelsea and Manchester City have both been credited with an involvement in signing Higuain, but it's Spurs boss Harry Redknapp who appears the first to make a firm offer for the Argentine international.
Despite finding first-team opportunities hard to come by under Jose Mourinho, the South American has vowed to stay in Spain and fight for his place in the side.
A move to White Hart Lane would appear unlikely given the fact Higuain would command considerable wages above and beyond Tottenham's current financial structure.
After Emmanuel Adebayor returned to the Etihad Stadium following the completion of his season long loan deal, the north London club are on the lookout for attacking reinforcements ahead of the new campaign.