Newcastle United have seen a £46million bid for Lucas Bergvall rejected by Tottenham Hotspur, talkSPORT understands.
The Sweden midfielder has been told by Spurs that he is not for sale.
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However, it is believed an offer worth £50million could tempt the North London side to change their stance.
Bergvall told Spurs he wants to leave the club last month following their 17th place finish last season.
Tottenham have since maintained that the 20-year-old will not be allowed to depart this summer, though.
It follows interest from both Chelsea and Aston Villa during the January transfer window.
Those clubs are understood to still hold an interest and have been joined in the race by Nottingham Forest.
Bergvall has been identified as a potential replacement for Elliot Anderson following his £116million move to Manchester City.
Spurs appear in no rush to sell, though, with five years remaining on Bergvall’s current deal.
He signed a new contract with the club through to 2031 just 15 months ago.
Having signed from Djurgardens in 2024, Bergvall made 33 appearances in all competitions last term.
Across those outings he scored once and added five assists.
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Newcastle transfer woes
Newcastle’s rejected bid is the latest setback in what is proving to be another difficult transfer window for Eddie Howe’s side.
The Magpies have already seen Anthony Gordon and Sandro Tonali depart for Barcelona and Spurs, respectively.
Bruno Guimaraes could be the next key player to leave, with the Brazil international keen on a move to Arsenal.
A £100million asking price has been placed on the 28-year-old in a bid to fend off interest, though.
Everton are also understood to be keen on signing winger Jacob Murphy.
Meanwhile, Newcastle have missed out on two transfer targets after their moves were hijacked by Premier League rivals.
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Liverpool swooped to sign Victor Munoz from Osasuna last month, whilst Aston Villa have since snatched Switzerland’s Johan Manzambi from under Newcastle’s noses.
It has not been all doom and gloom, though, Howe has been able to make three signings so far this summer.
Bazoumana Toure, Sean Steur and Ewen Jaouen have all arrived at St. James’ Park.
Spurs spending spree
As for Spurs, they appear in no rush to sell Bergvall despite looking to fund a squad overhaul for manager Roberto De Zerbi.
Over £200million has already been spent on Tonali, Mateus Fernandes and Jan Paul van Hecke, with the club’s transfer record broken twice in the process.
Marcos Senesi, Andy Robertson and Martin Dubravka have all arrived on free transfers, meanwhile.
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The sale of Luka Vuskovic to Brighton & Hove Albion has contributed towards Spurs’ outlay so far in the window.
Further arrivals could follow, with the club also open to offers for England full-back Djed Spence.