Tottenham Hotspur are reportedly the favourites to sign Villarreal striker Giuseppe Rossi at the end of the season.
Harry Redknapp is thought to have tried to sign the 25-year-old in January 2011.
Spurs could now take advantage of Villarreal's need for money by offering £10m for the forward, according to talkSPORT.
Rossi, who previously played in the Premier League with Manchester United and Newcastle United, is currently recovering from a serious knee injury.