The deal for Tonali is understood to be an initial £92.5 million, with an additional £7.5 million in performance-related add-ons.
This follows other significant acquisitions, including Mateus Fernandes from West Ham for £85 million and Jan Paul van Hecke for £52 million, alongside three free transfers.
The substantial financial outlays signal a notable shift in Spurs’ transfer strategy, with the club’s owners funding a rebuild for head coach Roberto De Zerbi.
In a separate move, young centre-back Luka Vuskovic is set to depart Tottenham for Brighton in a deal potentially worth £50 million, including a 20 per cent sell-on clause.
