Tottenham Hotspur agreed to sign Sandro Tonali from Newcastle United, in a deal that could reach £100 million. Spurs will pay £92.5m initially, with a further £7.5m dependent on objectives, after a previous proposal, in the region of £80m, was rejected by the Magpies.

Roberto De Zerbi, Tottenham coach, is a long-time admirer of the Italian international. The coach identified Tonali as a target back in his Sassuolo days, when the midfielder shone in Serie A. The Transalpine native's arrival in North London surpasses the £85 million agreement reached this week with West Ham for Mateus Fernandes, confirming an aggressive start to the market on the part of the Londoners.

De Zerbi had already outlined his ambition at the end of last season, right after securing his place with a 1-0 win against Everton: "My goal is to start the pre-season with the team I have in my dream", he stated in the final press conference. The plan is taking shape. Defenders Andy Robertson and Marcos Senesi have already signed on a free transfer and the club could add a combined investment of £237m in Jan Paul van Hecke, Fernandes and Tonali. Despite finishing in 17th place in the last two seasons, Tottenham benefits from robust extra-sporting revenue to try to turn things around.

On Newcastle's side, the need to sell to reinvest has marked the window. Seeing Alexander Isak, Anthony Gordon and now Tonali leave in the space of less than a year is a sign of alarm and the focus inevitably turns to the entries. After failing to sign striker Victor Munoz, who went to Liverpool, the Magpies only have 20-year-old goalkeeper Ewen Jaouen, a reinforcement with no experience in the elite and projected to start as a substitute. With pre-season just around the corner, the margin for error is reduced.

More news soon.