Tottenham set to go head to head with Manchester Utd following the Spurs last-minute bid to sign Sergio Reguilon from under Manchester United’s noses.

The Real Madrid full-back had given the go-ahead to a move to Old Trafford but United failed to agree a fee with Real Madrid.

And Spurs have now come in with a £27.5m bid which meets Real’s valuation and included the two controversial clauses United rejected.

According to David Ornstein, Tottenham are close to agreeing a deal with Real Madrid over the signing of Reguilon.

Real Madrid want a buy-back option on the 23-year-old, allowing them to repurchase him for less than £37m.

Reguilon, who won the Europa League on loan at Sevilla last season has yet to agree to join Spurs.

Jose Mourinho is a big fan of the left-back, who has long been interested in a move to the Premier League.