Burnley are ready to price Tottenham out of a move for Danny Ings by demanding more than £10 million for the striker.
Spurs have made an enquiry for Ings but are reluctant to pay more than £5m for a player who will be out of contract at the end of the season.
Burnley will be due around £3m in compensation for Ings if he leaves in the summer but they are determined to keep hold of him to boost their Premier League survival chances.
Clarets manager Sean Dyche has expressed his desire to keep Ings and the club will demand at least £10m to let their prized asset leave before next Monday’s transfer deadline.
Spurs are unwilling to pay that much for Ings, who has scored seven goals for Burnley this season and has also been linked with Manchester City and Newcastle.
The England Under-21 international is happy to stay at Burnley this month but is wary of missing an opportunity for a high profile transfer.
Tottenham have been considering a number of options but their top targets are unlikely to be available until the summer.
The likes of Jay Rodriguez, Morgan Schneiderlin, James McCarthy and Memphis Depay are all being closely monitored by the north London club with a view to potential summer deals.
Tottenham continue to be frustrated by Paris Saint-Germain in their attempts to sign Adrien Rabiot on loan, while they were blown out of the water by Manchester City’s £28m move for Wilfried Bony.
Manager Mauricio Pochettino still feels his squad is too large and the focus in the remainder of the January window is likely to be on selling fringe players.
Kyle Naughton has joined Swansea for £5m but Spurs are still looking to sell the likes of Aaron Lennon, Paulinho and Vlad Chiriches.
Emmanuel Adebayor, who earns £100,000-a-week, is refusing to leave, while Roberto Soldado is expected to stay until the summer despite his poor form this season.