Tottenham are reportedly set to turn down the opportunity to sign Sampdoria centre back Joachim Andersen as they consider his price tag to be too high.
The 22-year-old has been linked with a move to north London since the start of the 2017/18 campaign but, despite keeping tabs on him for the last couple of years, it appears as though Spurs will not follow through on their interest.
As reported by Sport Witness, Sampdoria have demanded €40m for Andersen and the Dane's agent believes Tottenham may not be willing to pay an amount that would come just short of the club record £42m they spent on Davinson Sanchez in 2017.
Both clubs may be in need of a centre back this summer with rumours circulating about the futures of their own defenders.
Tottenham's Toby Alderweireld is available for £25m this summer due to a clause in his contract which is due to expire in 2020, meanwhile Napoli's Kalidou Koulibaly has also attracted a lot of interest, with Manchester United in particular linked with a deal worth up to £100m.
At 6ft 4in, he would be able to deal with the physicality of many top flight sides while his ability on the ball suits the passing style Pochettino looks to implement, with the Denmark international also able to play in midfield.