Tottenham Hotspur hope that a club record-breaking offer will tempt Valencia into selling their striker Roberto Soldado, according to a report.
The Spanish international is now Tottenham's top forward target following Christian Benteke's decision to withdraw his transfer request and remain at Aston Villa for next season.
It is believed that Soldado has a £26m release clause in his contract, but Spurs chairman Daniel Levy is reluctant to pay such a price for a 28-year-old.
The Express reports that he is preparing an £18m bid that would surpass the £17m that the Lillywhites parted with to secure the services of Brazilian midfielder Paulinho earlier this summer.
Levy is currently holidaying in the United States, with newly-appointed Spurs technical director Franco Baldini apparently pictured with Soldado's agent on Monday leading the transfer negotiations.
