Tottenham Hotspur have reportedly offered Sevilla Roberto Soldado and Etienne Capoue in exchange for Spanish left-back Alberto Moreno.
Moreno had been widely expected to join Liverpool this summer, but it is understood that the move has now broken down due to a disagreement over the 21-year-old's value.
According to the Daily Mail, Spurs have now joined the race and have offered Soldado and Capoue on loan to Sevilla for the 2014-15 season, in addition to a transfer fee of £14m.
Soldado is reportedly keen on returning to La Liga after struggling to settle in the Premier League.