Sandro Tonali has won 32 caps for Italy
Newcastle Unitedhave rejected a bid fromTottenham Hotspurfor midfielder Sandro Tonali.
It is understood an offer worth about £80m was turned down earlier this week.
BBC Sport previously reported Spurs manager Roberto de Zerbiwas a long-time admirer of Tonaliand. the club were exploring the finances of a deal for the 26-year-old Italian.
However. their opening proposal was declined byNewcastle, who are in a strong position to command a greater fee closer to £100m asManchester CityandArsenalmonitor developments.
Newcastlehave already sold Anthony Gordon to Barcelona,. the club's chief executive, David Hopkinson, has previously made it clear they will only trade players on "our terms".
Tonali is effectively contracted until 2030after he signed a new deal during his 10-month betting ban to repay the faith the club showed in him.
The current market might also work inNewcastle's favour, if a bidding war ensues, given the valuations of midfielders elsewhere.
Manchester Cityhad a second bidworth about £120mrejected byNottingham Forestfor Elliot Anderson, while relegatedWest Hamwant up to £80m for Mateus Fernandes.
There may have been scenes of celebration at full-time atTottenham HotspurStadium after De Zerbi's side avoided relegation on the final day of the season.
But there was a recognition internally that the club must never find themselves in such a dire position again.
Chief executive Vinai Venkatesham vowed "change is happening" in an interview with BBC Sport in May,. there has certainly been a shift in approach.
Spurs have already spent£52m on defender Jan Paul van Hecke. which would have been unimaginable once upon a time, given he had just one year left on his contract atBrighton.
They have also looked to capitalise on their revenue by adapting their wage structure,. signed Andy Robertson and Marcos Senesi on free transfers before the window even officially opened.
Although Spurs' opening gambit was unsuccessful. this approach for Tonali also marks a shift for a club who have never spent more than the£65m deal for Dominic Solanke.
However, it was rather telling that the bid was swiftly rejected byNewcastle.
In a week whenNewcastlelost out to Liverpoolin the race to sign Spain winger Victor Munoz. it would have been damning if Spurs succeeded with their opening bid for Tonali.
It is clearly going to take a great deal more to temptNewcastleto cash in.
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