Tottenham Hotspur are reportedly not prepared to meet Benfica's €35m (£30.7m) asking price for Alex Grimaldo.
The 24-year-old, who has contributed eight assists in 39 appearances for his Portuguese club this season, has allegedly emerged as a target for Spurs ahead of this summer's transfer window.
However, according to Record, Jose Mourinho's side are unwilling to meet Benfica's asking price of €35m (£30.7m).
The report claims that Napoli have also expressed an interest in the defender but have also made it clear that they are not prepared to meet the Portuguese outfit's current valuation.
Grimaldo joined Benfica from Barcelona in 2016 and has made 156 appearances for the Eagles in all competitions, contributing 11 goals and 30 assists.
The former Spain Under-21 international has a contract with Bruno Lage's side until June 2023.
