Tottenham are reluctant to cut their losses on Erik Lamela.
Despite the Argentine's struggles for the past two seasons, Spurs management aren't ready to give up on him just yet.
Lamela has been linked with a return to Serie A, where Fiorentina and former club AS Roma have expressed interest.
But Spurs will only consider selling if an offer near €40 million is put on the table.
Lamela has managed 43 appearances for Spurs, scoring five goals.