The Londoners are keen to land a marquee signing for manager Roberto De Zerbi, a long-time admirer of the Italy international, and have submitted a bid in the region of £75-80 million, according to Sky Sport.
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The move has intensified competition, with Arsenal, Manchester United and Manchester City also monitoring the midfielder’s situation.
While Spurs have already made contact with Tonali’s representatives, Newcastle had not been formally approached until now.
However, the Magpies are holding firm, reportedly demanding around £100 million for their midfield star.
With a contract running until 2029, Newcastle remain in a strong negotiating position and are unwilling to sanction a sale unless their valuation is met in full.