Paulo Dybala is set to cost Manchester United or Tottenham Hotspur €100million to sign the Argentinian this summer, or £92million going by the current exchange rate.
The 25-year-old has emerged as a shock transfer target for Spurs as Mauricio Pochettino seeks to refresh his squad this summer.
At Old Trafford, the number 10 is eyed as part of the solution to replacing Romelu Lukaku in attack, with the Belgian heavily-linked with a move to Italy.
Juventus and Inter have been mentioned as suitors for the ex-Chelsea striker. Marcus Rashford is expect to assume his responsibilities as the lead centre-forward in Ole Gunnar Solskjaer's team for the forthcoming season.
Spurs had been tipped to lose Christian Eriksen with the Dane speaking out on his desire for a new challenge earlier in the summer.
However, offers have not come in the for the playmaker and he may now be set to commit his future to Tottenham.
In addition to the Dybala links, Pochettino's side have also been listed as the leading candidates to sign Real Betis attacking midfielder Giovani Lo Celso and Fulham's Ryan Sessegnon.
With the summer transfer window set to close on August 8, it is almost a month since Tottenham's captures of Jack Clarke and Tanguy Ndombele, with the former having returned to Leeds United on loan for the season.
According to Football Italia , Juventus want €100million for Dybala, with United now leading the race to sign the forward.
Lukaku would be bundled into a part-exchange deal that would add up to the amount the Italian champions are seeking.
Vice-President of the Turinese giants, Pavel Nedved has confirmed that bids have been made, although the player himself is said to want to stay at Juventus.
He is set to return to the club for showdown talks with manager Maurizio Sarri.
Tottenham may face another wrinkle in their transfer plans over Arsenal's signing of Lille forward Nicolas Pepe.
Napoli had also been in the running to sign the Ivorian and could turn their attentions to Lo Celso in the final weeks of the transfer window.
Italian clubs will still be able to make deals after the close of the English transfer window, adding further complications to Daniel Levy's negotiations with Real Betis.
