Tottenham could break their transfer record twice this summer.
Spurs boss Mauricio Pochettino is keen on Giovani Lo Celso and Tanguy Ndombele but they will not be held to ransom by Real Betis and Lyon.
Daniel Levy remains determined to drive a hard bargain despite giving Pochettino funds to strengthen this summer.
Spurs have already had a bid worth up to £53m for Betis midfielder Lo Celso rejected but are set to make an improved offer over the next few days.
And they are also confident a deal can be struck with Lyon for Ndombele after opening talks with the Ligue 1 club for the £71m-rated France midfielder.
Tottenham have no intention of paying the full asking price for Ndombele, 22, who impressed in the Champions League last season.
And they are also unwilling to pay Betis the full £88.9m release clause in Argentina star Lo Celso’s contract.
But there is a realisation that each player will cost more than the £42m club record fee Spurs paid Ajax for Davinson Sanchez in 2017.
It has also emerged that Atletico Madrid launched a rival £49m bid for Lo Celso, who remains Tottenham’s priority.
But the north Londoners remain confident the 23-year-old, who is expected to star at this summer’s Copa America, wants to join them.
Having not made a single signing in the last two transfer windows, Mauricio Pochettino wants the Champions League fianlists to spend big this summer to close the gap on champions Manchester City and Liverpool , and the club are determined to back him.
Pochettino is targeting midfield as the key area to strengthen due to Christian Eriksen’s bombshell decision to leave.
But with Real Madrid backing away from a deal and Inter Milan yet to make a firm approach, it is still possible Eriksen could perform a U-turn and sign a new contract.
Nevertheless, midfield was a problem area last season for Spurs, who did not replace Mousa Dembele when he moved to China in January.
And with Victor Wanyama also potentially leaving as part of a major squad shake-up, Pochettino wants two new faces in the engine room.
