Tottenham Hotspur have reportedly started the bidding for Real Betis midfielder Giovani Lo Celso with an offer of £53m.
The 23-year-old is a player in demand as Manchester United and Manchester City are also rumoured to be in the running to sign him.
BBC Sport claims that Tottenham are the first side to make an official move for the 10-cap Argentina international, but Betis are reluctant to sell.
Lo Celso, who scored 16 goals in all competitions this season, has an £88m release clause and the Spanish club supposedly want closer to that amount before they consider offloading.
Spurs have not signed a single player since bringing in Lucas Moura from Paris Saint-Germain in January 2018.
If the deal does go through, Lo Celso will become Tottenham's record signing.