Tottenham are moving with serious intent this summer, breaking their transfer record twice within days as Roberto De Zerbi shapes his squad for the new Premier League season. The club confirmed the £85 million signing of West Ham midfielder Mateus Fernandes, only for that record to fall almost immediately when Sandro Tonali completed a £100 million move from Newcastle United. The Italian confirmed that De Zerbi was the decisive factor in choosing Spurs over Manchester City, a detail that speaks to the manager's growing pull in the transfer market.

The investment signals a clear shift in ambition at the club. Tonali arrives as arguably the most complete central midfielder in the Premier League and will anchor a midfield that has been substantially rebuilt. Spurs also sold teenage defender Luka Vuskovic to Brighton for up to £50 million and chose not to trigger their purchase option on Joao Palhinha, who returns to Bayern Munich, freeing up further funds and squad space.

Attacking reinforcements remain on the agenda. Tottenham have been offered Rafael Leao by AC Milan, and De Zerbi is tracking Bournemouth forward Eli Junior Kroupi, though competition from Arsenal and PSG makes that deal complicated. There is also reported interest in PSG winger Ibrahim Mbaye following his World Cup breakthrough with Senegal.

On the outgoing side, Everton are reportedly pursuing right-back Djed Spence, who wants regular football after a difficult World Cup that drew public criticism. The club's next competitive action comes in a friendly against Milton Keynes Dons on July 22.