Tottenham have agreed a £100million transfer for Newcastle United's Sandro Tonali.
Spurs are set to pay £92.5m plus £7.5m in add-ons, should they be achieved.
The fee smashes their transfer record, which was only broken yesterday with the signing of Matheus Fernandes from West Ham for £85m.
Once all of Spurs' deals go through, they would have spent £237m so far this summer.
They have already paid £52m for Brighton's Jan Paul van Hecke.
Andy Robertson, Marcos Senesi and Martin Dubravka have all been signed on free transfers, as Spurs bolster their backline.
Tonali will reportedly earn more than £275,000 per week at Spurs.
There had been interest from other Premier League sides, including Arsenal and Manchester City, but the Italian has opted to sign with Roberto De Zerbi.
Sandro Tonali has signed for Tottenham
|GETTY
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Spurs have already had an outgoing for a deal worth up to £50m, with Luka Vuskovic heading to Brighton.
Under Daniel Levy's chairmanship, Tottenham were known for maintaining strict wage controls and frequently found themselves unwilling to match the spending of their Premier League competitors.
De Zerbi guided the club to top-flight survival on the final matchday of the 2025-26 campaign, winning three of his seven fixtures in charge.
The Italian manager insisted afterwards that the club must learn from their near-disastrous season.
Spurs have forked out a fee worth £100m for Tonali's signature
|GETTY
The Lewis family, Tottenham's majority shareholders, pledged to finance the necessary reconstruction of the squad this summer after inviting Levy to relinquish his position in September.
They have delivered on that commitment, with De Zerbi expected to welcome six fresh faces before his squad reconvenes for pre-season training later this month.
Last season was one to forget for Spurs, having to avoid relegation on the final day with victory over Everton.
Roberto De Zerbi insisted Spurs needed to learn from their mistakes
| REUTERSThe sacking of Thomas Frank after a dismal eight months, which saw Spurs only win two games in 17 matches, urged Tottenham to take action.
The club brought in Igor Tudor, who went on an eight-match winless run, and was relieved of his duties after just 44 days in charge.
De Zerbi came in and steadied the ship at Spurs, appearing to now be buying with intent for next season.