Tottenham and Real Madrid have yet to reach a formal agreement over Gareth Bale's proposed record-breaking move to the Spanish giants - despite the London club's huge summer spending.
Sources from both clubs told Goal that reports of a £93 million fee being accepted by Spurs are wide of the mark, with chairman Daniel Levy holding out for £100m from the Santiago Bernabeu outfit.
Goal revealed on Tuesday that Tottenham are closing in on a £60m double swoop for Roma star Erik Lamela and Anzhi attacker Willian as they anticipate Bale's departure for a world-record fee.
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Bale has privately told senior Spurs officials of his desire to move to Madrid, where, he believes, he can fulfill his potential and pursue silverware after having spent six years in north London.
The PFA and FWA Player of the Year feels that the time is right to move on this summer after Tottenham failed to qualify for the Champions League last season and Levy accepts that a bid approaching the nine-figure mark would be too good to turn down.
Real Madrid president Florentino Perez is set to step up his efforts to sign Bale in the coming days, with the 24-year-old forward not expected to play in August, having missed much of pre-season with minor injury complaints.
Tottenham are trying to sign unsettled Madrid left-back Fabio Coentrao for around £15m but claim that negotiations over the Portugal international are independent to any discussions over Bale.
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The Spurs chairman, a notoriously fierce negotiator, is determined to build a squad capable of qualifying for the Champions League and even competing for the Premier League title - regardless of Bale's future.
The Londoners have already spent heavily this summer to sign Roberto Soldado, Paulinho, Etienne Capoue and Nacer Chadli, with Willian's arrival from Anzhi Makhachkala for around £30m expected to be confirmed in the next 24 hours.
Spurs are also confident of agreeing a deal for Lamela following a meeting in London on Tuesday between their technical director, Franco Baldini, and Roma chief Walter Sabatini, who values the Argentine at £29.9m.
Baldini knows Lamela well from his time at Roma and the 21-year-old was a major point of discussion when the Italian met his former colleague Sabatini, the sporting director of Roma, in London earlier in August.
Spurs are also thought to have registered an interest in Roma's Miralem Pjanic but the Italian outfit are only willing to offload one of the pair after selling Pablo Osvaldo to Southampton in a deal worth up to €17.2m (£15m).
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