The Argentine midfielder is a priority, but the Spaniards want €75m (£67m), way above what Spurs had in mind concerning a ceiling of €60m (£54m).
Mauricio Pochettino has been boosted by Betis signing Nabil Fekir, who cost an initial £17.5m, which, despite being a modest fee for a player previously valued much higher, suggests Betis may need to raise funds to balance their books.
Diario de Sevilla claim Betis are driving a tough deal due to Paris Saint-Germain's cut of €22m (£20m), while 20 percent will be shared between the player and his former club Rosario.
The report claims Spurs will triple his wages, but the impasse may prevent a deal from being done this summer.
The Star believe a deal for Lo Celso could be followed by Ryan Sessegnon joining for £20m, with the Fulham wide man admired for some time by the club.
The summer total would push through the £150m, with Spurs ready to send Josh Onomah and Georges-Kevin Nkoudou to the Cottage, according to the Guardian.
Spurs have been left disappointed by their bid being knocked back by Colo-Colo for Ivan Morales.
The 19-year-old striker has a £4.5m buyout clause, but Spurs were keen to negotiate a cheaper deal, claim La Cuarta, with the deal only including 60 percent of the player's rights, which has now put them off pursuing the move further.
Galatasaray will offer Victor Wanyama a fresh start as Spurs look to upgrade in midfielder, having already acquired Tanguy Ndombele, while hopes that a deal for Lo Celso can be revived remain.
The 28-year-old made only 13 appearance for Pochettino last term as he succumbed to injuries, and Takvim believe the Turkish giants want the Kenyan on loan.
Danny Rose looks set to follow Kieran Trippier out the door and Juventus could be his landing spot, with Corriere dello Sport reporting the England full-back is admired by Maurizio Sarri from his time at Chelsea.
And finally, Spurs have given up on Vincent Janssen and are willing to accept a modest fee to end his stay in north London, according to VI.
Monterrey are willing to take him on and will put up €7m (£6.3m).
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