Tottenham Hotspur are reportedly close to completing their first piece of transfer business ahead of a busy summer window under Ange Postecoglou.
Spurs were extremely active in the market following the Australian's arrival last summer, bringing in the likes of Guglielmo Vicario, James Maddison, Micky van de Ven and Brennan Johnson as Harry Kane left to sign for Bayern Munich.
Spurs are currently in the race for the top four, but the Lilywhites face a number of tough fixtures in the run-in and Postecoglou has said securing Champions League football is not the be-all and end-all for the club this season.
Wherever Tottenham do finish this term, the club will look to step up again in Postecoglou's second season in north London, with a number of new players expected to arrive this summer.
In order for that to happen, some members of the current squad will need to be sold and midfielder Giovani Lo Celso is understood to be one of the players who will leave.
The Argentine midfielder has found minutes hard to come by under Postecoglou and has mostly been on the fringes this season.
Now, Fichajes have claimed that the 28-year-old is interesting compatriot Diego Simeone at Atletico Madrid, with the Rojiblancos reportedly readying a €20 million offer for the midfielder.
That amount is described by the Spanish site as "laughable", but the reported "ridiculous" offer could be enough to sign the midfielder unless other clubs get involved in a bidding war.
Lo Celso has been linked with Barcelona in the past, while former club Real Betis are also understood to be interested in the Argentine.
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Harry Kane has been touted for a return to Tottenham after missing out on the Bundesliga title with Bayern Munich.
One Spurs target has said his goodbyes at his current club, a top South American has been tipped to join, while the Lilywhites could smash their transfer record.
Meanwhile, Ange Postecoglou has explained why he doesn't care about the top four race.
