Tottenham are reportedly set to bid for Villarreal's £55 million rated centre-back Pau Torres.
The 24-year-old was an integral part of the Spain side that reached the semi finals of Euro 2020, and has been linked with moves to Manchester United, Manchester City and Liverpool.
According to the Times Torres's release clause was £46.8m, however it increased to £55.4m after he accrued a certain number of caps for Spain. Spurs are hopeful Villarreal will accept a smaller fee.
Torres was a mainstay of Villarreal's side last season, making 44 appearances as Unai Emery's side finished seventh in LaLiga and won the Europa League.
He also represented Spain at the Tokyo Olympics and won the silver medal.
Spurs want Torres to partner new singing Cristian Romero, who joined the club last week on a season's loan with an option of a permanent deal.
Romero replaced Toby Alderweireld who left the club earlier this summer to join Qatar based side Al-Duhail.
Spurs looked vulnerable defensively last season and manager Nuno Espirito Santo will be keen to strengthen at the back before the transfer window closes.
Spurs host Manchester City in their opening Premier League game on August 15.