Tottenham and Real Sociedad remain £11m apart in their valuation of Willian Jose, claims The Guardian.
The 28-year-old has been earmarked as Jose Mourinho's top transfer target to fill the void left by Harry Kane.
Mourinho is concerned Kane may not play again this season after recently undergoing surgery on a hamstring injury.
The Tottenham manager believes it's imperative the club sign a new out-and-out striker this month if they are to claim fourth place this season.
Surprise talks between Tottenham and Real Sociedad for Willian Jose emerged earlier this week but there is still work to do to get a deal over the line.
The 28-year-old has a stunning €70m (£58.8m) release clause in his current Sociedad contract but Tottenham do not intend on paying anything close to that.
In fact, Tottenham have so far tabled an offer worth £10m and Sociedad are holding out for more than double that amount.
The Brazilian striker has reach double figures for goals in each of the last three league campaigns and has netted eight times in LaLiga so far this season.
Moreover, only Iago Aspas (57) has scored more goals than Jose (46) in LaLiga since August 2016 of those outside Spain's 'big three'.
