Tottenham Hotspur are set to break their transfer record for a second time this week after agreeing a deal worth up to £100m with Newcastle United for midfielder Sandro Tonali.

Spurs previously had a bid of about £80m rejected by Newcastle, but are now set to pay an initial £92.5m plus a further £7.5m in add-ons.

BBC Sport previously reported that manager Roberto de Zerbi is a long-time admirer of the Italian international.

De Zerbi identified his countryman as a target during his time in charge of Sassuolo several years ago when Tonali was playing in Serie A.

And Spurs will now top the £85m agreement struck with West Ham this week for midfielder Mateus Fernandes in order to bring Tonali to North London.

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