West Bromwich Albion have rejected a third bid by Tottenham Hotspur for striker Saido Berahino.
The England Under-21 striker has been linked with the north London club all summer. Chairman Daniel Levy is reported to have only bid £5million up front, according to BBC West Midlands, with the rest said to be in instalments and incentives for a total deal worth around £23m.
Berahino has not played in any of the last three matches for Tony Pulis' team, with chairman Jeremy Peace saying earlier this summer that he will not be sold at any price.
The 22-year-old is said to want a move away from The Hawthorns after scoring 20 goals in all competitions last season.
Despite the £22m move for Hueng-Min Son from Bayer Leverkusen over the weekend, Spurs continue to be linked with numerous targets.
A proposed Tottenham move for Southampton midfielder Victor Wanyama also appears to be dead in the water.
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