Newcastle have turned down Tottenham's opening £80m offer for midfielder Sandro Tonali, dealing an immediate setback to Spurs' rebuilding plans. The Italian international joined Newcastle from AC Milan for £55m three years ago and remains under contract with three years remaining.

Tottenham manager Roberto De Zerbi views Tonali as essential for adding technical quality and playmaking ability to his midfield. Spurs have already secured free-agent signings of Andy Robertson and Marcos Senesi while agreeing a £52m deal for Jan Paul van Hecke.

Manchester City also hold interest in the 26-year-old, complicating any potential move. The rejection forces Tottenham to consider alternative targets as they seek a central midfielder capable of dictating play in De Zerbi's system.

Despite significant investment in other areas, Tottenham's pursuit of Tonali highlights their ambition to build a squad capable of challenging for European places. Newcastle's firm stance suggests they value the player higher than the opening offer.