Tottenham Hotspur are officially in talks with Paris Saint-Germain over a transfer fee for the out-of-favour Lucas Moura.

The Brazilian winger joined PSG from Sao Paulo in January 2013 and has gone on to win four Ligue 1 titles, three Coupe de France titles and four Coupe de la Ligue titles with the French club.

However, despite a personal-best 18 goals in all competitions last season, Moura has found himself become a fringe player this season, yet to make a single start for the Parisiens with just six appearances in all competitions.

Tottenham have been looking to facilitate a transfer for the 25-year-old and most recently, agreed terms to a four-year contract, believed to match his current wages of £80,000-per-week ($113,554-per-week) according to French outlet RMC Sport.

The most recent development, according to Sky Sports News, is that talks between the two clubs are now underway with PSG demanding a fee in the region of £23m ($32.6m) as they look to balance their books and adhere to the Financial Fair Play rules.

Meanwhile, Borussia Dortmund are also interested in signing Moura if they agree to sell Pierre-Emerick Aubameyang to Arsenal while a number of other clubs such as Napoli, Valencia and Shandong Luneng Taishan are also interested.

Sky Sports adds that Moura's preference is a move to England as he feels his development will be aided best by Spurs boss Mauricio Pochettino.

The Daily Mail reports, however, that the two clubs are currently haggling over a transfer fee which could put the move at risk with the January window closing on Wednesday (31 January).

Following the north London side's 1-1 draw with Newport in the FA Cup on Saturday (27 January), Pochettino refused to discuss any transfer targets.

"There's a lot of rumours about different players, you know I never talk about rumours," Pochettino said after the game, when asked about a potential move for Moura.

"We will see what happens in the last few days [of the window]."

Lucas Moura
Lucas does not expect to remain a PSG player for much longer Getty Images