Arsenal have dropped their interest in Sampdoria defender Joachim Andersen.
The Daily Star says Tottenham have been offered £31.2million Andersen after Arsenal ended their interest in the Denmark international.
The asking price was regarded as too high by the Gunners, who are working within tight transfer constraints after failing to qualify for next season's Champions League.
And Tottenham could now make a move for Andersen as they seek a potential replacement for Toby Alderweireld at centre half.
Italian trio Juventus, AC Milan and Napoli are also reportedly been offered the 23-year-old, who has been an unused substitute in two senior Denmark matches.