Tottenham Hotspur are set to smash their transfer record for a second time this week after agreeing a deal worth up to £100m with Newcastle United for midfielder Sandro Tonali.

Spurs previously had a bid of about £80m rejected by Newcastle, but are now set to pay an initial £92.5m plus a further £7.5m in add-ons.

BBC Sport previously reported how manager Roberto de Zerbi is a long-time admirer of the Italian international.

De Zerbi identified his countryman as a target during his time in charge of Sassuolo several years ago when Tonali was playing in Serie A.

And Spurs will now top the £85m agreement struck with West Ham this week for midfielder Mateus Fernandes in order to bring Tonali to North London.

Manchester City and Arsenal also showed an interest in Tonali, as BBC Sport previously reported, but neither club made a formal approach.

The 26-year-old joined Newcastle from AC Milan for £55m in July 2023.

He was banned for 10 months by the Italian Football Federation (FIGC) for breaching betting rules shortly after his arrival.

But the midfielder went on to help Newcastle win their first major domestic trophy in 70 years – the 2025 Carabao Cup – following his return.

Tonali also played an influential role in the club qualifying for the Champions League later that same season.

De Zerbi could not have been clearer.

The Spurs manager had just kept his side up on the final day, following a 1-0 win against Everton, but this was not a time for celebration.

He was already looking ahead to the summer to ensure the club were never in this situation again.

“My target is to start the pre-season with the team I have in my dream,” he said in his final news conference last season.

That dream is quickly becoming a reality for the Italian following an aggressive start to the window from Spurs.

Defenders Andy Robertson and Marcos Senesi have arrived on free transfers and the club could end up spending a combined £237m on centre-back Jan Paul van Hecke and midfielders Fernandes and Tonali.

Spurs may have finished in 17th in back-to-back seasons, but the club are feeling the benefit of strong off-the-field revenues as they look to bounce back.

Newcastle, by contrast, have effectively needed to trade to reinvest.

The sight of Alexander Isak, Anthony Gordon and Tonali all leaving the club in the space of less than a year is sobering.

So the spotlight will very much now be on incomings.

After missing out on forward Victor Munoz, who joined Liverpool, Newcastle need reinforcements.

The club have only signed 20-year-old goalkeeper Ewen Jaouen, who will likely start the season as a deputy, having never played top-flight football before.

There is little margin for error with pre-season right around the corner.