Tottenham are offering players as part of their offer for Wigan Athletic midfielder James McCarthy.

The Mirror says Tottenham are unwilling to pay Wigan's £20million valuation and are going to try to put fringe men into the deal.

Striker Harry Kane - capped by England at under-21 level - is one of those Latics boss Owen Coyle could take plus other up-and-comers.

However Coyle would prefer the cash and will not budge on the valuation, with old boss Roberto Martinez told the same thing at Everton.