Tottenham Hotspur has made significant strides in their pursuit of Mateus Fernandes, currently of West Ham United, as they engage in discussions regarding a potential £85 million transfer. This development aims to position Spurs ahead of Manchester United in securing the talented Portuguese midfielder's signature.

The talks come during a summer where Tottenham plans to allocate a substantial budget to enhance the squad under new manager Roberto De Zerbi. Following their relegation, West Ham is adamant about receiving a considerable amount of any transfer fee up front, yet Tottenham's overall package appears more appealing.

Key points include:

• Tottenham's wage proposal for Fernandes surpasses that of Manchester United's.
• The 21-year-old midfielder shows a strong preference for joining Spurs.
• Tottenham boasts a transfer budget exceeding £200 million this window.
• De Zerbi is particularly enthusiastic about integrating Fernandes into his tactical setup.

While Manchester United retains interest in the player, they may pivot to alternative targets to avoid escalating the bidding process.