Real Madrid have agreed to pay an overall £105m for Welsh international Gareth Bale, and Spurs are close to conceding defeat in their attempts to keep the winger, claim various reports.
The Daily Mirror believe that the Bernabeu giants will offer an unspecified number of players as part of the deal, with left-back Fabio Coentrao said to be one of the stars offered to Spurs by Real president Florentino Perez.
However, the report adds that Spurs chairman Daniel Levy is continuing to haggle, as he wants the cash component of the deal to exceed the record £80m Madrid paid Manchester United for Cristiano Ronaldo in 2009.
The clubs have also yet to agree on which players will move from Madrid to north London. Coentrao's removal from Real's pre-season friendly against Major League Soccer (MLS) side Los Angeles Galaxy with a "muscle issue" has heightened speculation that he will be jettisoned.
However, any talk involving Croatian international Luka Modric returning to Tottenham as part of the deal to bring Bale to Spain has been effectively scotched. Neither Carlo Ancelotti nor Levy has any interest in the midfielder being part of the agreement.
"It's completely false that Modric could leave. He is a very important player for us. Modric will play for Madrid this season," Ancelotti stressed.
Sources in Madrid also claim that Angel Di Maria has ruled himself out of the swap deal, while Perez has refused to sanction the departure of Alvaro Morata, a striker in Real's second team who is coveted by Andre Villas-Boas.
Weeks of speculation
Reports that an overall value has been reached come just days after Real's new coach, Carlo Ancelotti, confirmed that negotiations over Bale's transfer were underway.
The Welshman's future has been the subject of frenetic speculation since the start of the summer, with Real reportedly desperate to add him to their squad.
Bale scored 26 goals for his club last year, but the money already spent at White Hart Lane this summer suggests Villas-Boas is trying to reduce Spurs' dependence on their star player.
Brazilian midfielder Paulinho and Spain striker Roberto Soldado have been added to the squad, as has Nacer Chadli, a winger who could prove to be Bale's long-term replacement.