Tottenham Hotspur face a summer of rebuilding.

The COVID-19 pandemic has had a clear impact on the finances of a number of Premier League clubs and Spurs are unlikely to be alone in feeling the force of the global pandemic.

However, they really need to bring in reinforcements this summer, as, prior to their game against AFC Bournemouth on Thursday, they sat a staggering 11 points behind fourth-placed Leicester City.

It is remarkably unlikely that they will be playing Champions League football next season, though Europa League qualification remains within their grasp.

As the season winds down, Spurs are making plans for the summer transfer window and appear set to restructure Jose Mourinho’s squad as best they can.

That has led to interest in free agents and potential loan signings, with Spurs’ budget not as high as it could be.

Mourinho, though, already appears to have one target in mind, having worked with him during his time at Chelsea.

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Football Insider reports that Spurs have made a huge offer for Willian as they look to bring in attacking reinforcements this summer.

The report states that he has held personal talks with the Brazilian and have offered him a lucrative contract, plus a multi-million pound signing-on fee.

Willian’s current contract expires at the end of the season but he has been in good form in recent months, scoring four goals in five games since the resumption of top-flight proceedings. He has also registered two assists, both coming against Crystal Palace.

GIVEMESPORT’S Harry Sherlock says…

Spurs could finally secure Willian’s signature.

The 31-year-old was in talks with the north London club in 2013 as they looked to splash the cash following Gareth Bale’s departure.

He even underwent a medical ahead of a potential move from Russian club Anzhi Mahkachkala but Chelsea, ironically managed by Mourinho, hijacked the deal at the last minute.

Roman Abramovich, the club’s owner, made a personal call to Anzhi’s owner to expedite the possible deal, though The Guardian reported that Spurs owner Daniel Levy was furious at the move, insisting that Chelsea only wanted to stop Spurs from snapping up the forward.

It is a wound that remains and one has to feel that finally luring Willian to the Tottenham Hotspur Stadium would be some sort of recompense for Levy.