Tottenham Hotspur have reportedly decided that they will not break their wage structure to sign Everton midfielder Ross Barkley.
The England international has less than 12 months remaining on his contract at Goodison Park, and manager Ronald Koeman has revealed that he expects to part ways with last season's star playmaker.
Manchester United and Chelsea have been linked with a move for the 23-year-old but according to The Mirror, both the player and Spurs are keen to secure a deal.
However, the North London outfit have no intention of making Barkley the best-paid player at the club ahead of the likes of Harry Kane, with chairman Daniel Levy not willing to pay over £100,000 per week.
It leaves Barkley with a decision to make over personal terms, with Spurs left to negotiate a potential transfer with Everton who want in the region of £40m for his signature.
Spurs are the only Premier League club who are yet to make a signing ahead of the new campaign.