TOTTENHAM are reportedly close to agreeing a deal for Real Madrid left-back Sergio Reguilon.
The news will come as a blow to Manchester United who had been keen to bring the 23-year-old to Old Trafford.
But according to The Athletic, it is Spurs who are in pole position to prise the Spanish international away from the Bernabeu.
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They state that Tottenham and Los Blancos are nearing an agreement for Reguilon that will see the player permanently joining the North London outfit.
Zinedine Zidane is happy for the defender – who starred on loan at Sevilla last season – to leave as he has Marcelo and Ferland Mendy to count on.
Italian journalist Fabrizio Romano has claimed that Real want to include a buy-back clause in Reguilon's contract – something United were unwilling to accept.
He tweeted: "Tottenham have a made an official bid to Real Madrid for Sergio Reguilon.
"Manchester United are in talks with Real but *won't* accept to pay €30m (£27.5m) and *won't* accept any the 'buy back clause' asked by the Spanish club.
"Today afternoon, Tottenham made an official bid for €30m (£27.5m) to Real for Reguilon.
"#THFC have accepted also the "buy back clause" and the 'pre-emption clause' [refused both by #MUFC], so Real Madrid can match any other bid in the future to bring back Reguilon.
"Reguilon deal is not completed yet – battle is on, but Tottenham have an agreement with Real Madrid and are now working to agree personal terms with the player.
"Man United have the 'ok' by Reguilon, but there's *no* agreement with Real. #THFC hope to convince him."
SunSport have also exclusively revealed how both Spurs and United are competing to sign Real outcast Gareth Bale on loan.
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