Negredo is a highly-rated centre forward, while Mane is a left-back who can also operate in midfield.
Since his move to Almeria, Negredo has bagged five goals in 15 starts and has a number of clubs from around Europe taking an interest.
But Negredo has already revealed his delighted at being linked with Spurs.
"For me it is good to hear that Tottenham follow me," he told the Spanish press.
"But I don't know any more details. Now in my head I am only thinking about Almeria and to play as much as I can for them.
"Any offers go to my agent and club."