Tottenham are Manchester City's best option for offloading Emmanuel Adebayor.
City chiefs are desperate to get Adebayor off the books before the start of the season.
The Telegraph says Spurs want to sign Adebayor but also want City to heavily subsidise his wages.
Real Madrid have pulled out of any move, for now, having in principle agreed to sign Neymar - who was wanted by Chelsea - from the Brazilian club Santos in January.