Tottenham Hotspur reportedly rejected a trio of bids from Paris Saint-Germain for out-of-favour midfielder Dele Alli last summer.
The 24-year-old - currently out with a tendon injury - continues to struggle for consistent game time under Jose Mourinho following Tanguy Ndombele's resurgence.
Alli has only appeared in four Premier League games this term - starting one of them - and he has supposedly asked to leave the club in order to get regular first-team action before the Euros.
PSG have been strongly linked with a swoop for Alli, and according to The Athletic, Daniel Levy has already rebuffed the French champions three times.
With former Tottenham boss Mauricio Pochettino now in charge at the Parc des Princes, Alli has been tipped to reunite with the manager who oversaw his breakthrough in North London.
Levy is reportedly against letting Alli leave permanently, but a loan move to PSG before the end of the transfer window could be on the cards.