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Tottenham Hotspur are prepared to sell Napoli target Etienne Capoue but only for around £10m, according to reports.
The French international has been one of several players to struggle to make an impact in north London since arriving this summer and has made just six league starts for the club.
He has been held back by an ankle injury sustained against Arsenal in August although manager Tim Sherwood is reportedly not convinced that the midfielder has what it takes anyway.
Serie A side Napoli are thought to be in pole position for Capoue's signature, and are thought to be about to offer a bid of £9.2m plus incentives.
Rafael Benitez is keen to bolster his ranks as he looks to secure a top four finish with his side in this year's Serie A and with Capoue slipping down the pecking order at Spurs, he would seem a perfect fit.
Show all 18 1 /18Tottenham Hotspur - January transfer targets Tottenham Hotspur - January transfer targets Javier Hernandez - Spurs desperately need goals and who better than a proven Premier League goalscorer looking for somewhere he could be a first team regular. Seems a perfect match on paper but questions remain whether United would sell.
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Tottenham Hotspur - January transfer targets Paul-Georges Ntep - Not just a Tottenham target, the Auxerre youngster reportedly has admirers all over Europe, with Arsenal said to be particularly keen. Tottenham would surely love nothing more than pinching the striker from their north London rivals.
Tottenham Hotspur - January transfer targets Fabian Schar - The Swiss defender is a reported target of several other big Premier League clubs. Can Spurs swoop first and reinforce their defence with the Basel centre-back?
Tottenham Hotspur - January transfer targets Alexander Pato - Has hardly been that impressive since returning to Brazil after an injury plagued time in Milan but the forward is still reportedly on Tottenham's radar. They may face competition from Arsenal though if reports are to be believed.
Tottenham Hotspur - January transfer targets Andrea Ranocchia - Seemingly January's most sought after player with several Premier League clubs chasing him, the towering centre-back would be a great buy for Spurs.
Tottenham Hotspur - January transfer targets Kevin Volland - Hamburg's young winger is another name linked with several clubs this January, Tottenham appear well stocked in that position so a move seems slightly unlikely.
Tottenham Hotspur - January transfer targets Domenico Criscito - Spurs are short of real talent at left back and certainly could do a lot worse than moving for the Italian international.
Tottenham Hotspur - January transfer targets Christian Benteke - Has not been at his best this season but with better players around him he might improve. Could be the goalscorer that Spurs need but would not be cheap you expect.
Tottenham Hotspur - January transfer targets Fabio Coentrao - With Tottenham needing a left back and Coentrao seemingly on the move this seems like a perfect move. Seems dependent on the Portuguese international not getting a better offer though. Real seem stubborn to sell though.
Tottenham Hotspur - January transfer targets Alen Halilovic - The man dubbed the new Luka Modric was reportedly very close to a summer move to White Hart Lane that fell through at the last minute. Spurs could have another go at signing him this January.
Tottenham Hotspur - January transfer targets Dimitar Berbatov - Seems an unlikely move, but stranger things have happened. The former Spurs man looks set to leave Fulham but would like to stay in England. Could he be coming home to Spurs? Dimitar Berbatov
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Tottenham Hotspur - January transfer targets Giuseppe Rossi - After a long injury lay off, the Italian forward is back and could be just the goalscorer Spurs need. Has unfinished business in England after beginning his career at Man United.
Tottenham Hotspur - January transfer targets Mirko Vucinic - The Juventus man has been mooted as a possible loan signing for Spurs as they look to find someone to score some goals for them.
Tottenham Hotspur - January transfer targets Miralem Pjanic - Pjanic on the streets of London? The rumour is that could soon be the case with Spurs said to be interested in signing Roma's in form midfielder.
Tottenham Hotspur - January transfer targets Ezequiel Lavezzi - Devastating at Napoli, the Argentine has struggled more since joining PSG and could be on his way out. Not quite the sort of player Spurs need, but does score goals from out wide.
Tottenham Hotspur - January transfer targets Demba Ba - If as predicted Chelsea sign a striker in January then Ba could be available on loan. Would provide a useful back up striker for Spurs.
Tottenham Hotspur - January transfer targets Bruno Martins Indi - Can play at left back or centre-back and has reportedly been a long term target of Tottenham's. The 21-year-old is valued at around £5.5m
Tottenham Hotspur - January transfer targets Jamaal Lascelles - Nottingham Forrest's highly rated England U21 defender has attracted attention from several Premier League clubs reportedly. Not the man to instantly solve Spurs' problems but certainly one for the future.
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