Tottenham Hotspur have reportedly been informed that it will cost them £31.2m to sign Sampdoria defender Joachim Andersen.
The Denmark international has impressed during his time in Serie A, which has resulted in frequent speculation regarding a potential switch to the Premier League.
Manchester United and Arsenal have both been linked with the centre-back, who made 32 starts in Italy's top flight during the most recent campaign.
However, Spurs remain a possibility, according to the Daily Star, as Mauricio Pochettino considers fresh additions ahead of next season.
The Argentine will likely prioritise other areas of the pitch, although there is uncertainty over the future of Toby Alderweireld due to a £25m release clause.
The report adds that Arsenal are no longer considered to be in the race for Andersen due to their limited budget.
