Tottenham Hotspur will reportedly test Aston Villa's resolve with an official approach for midfielder Jack Grealish this summer.
Villa's failure to earn promotion back to the Premier League this season has plunged them into financial crisis, with the prospect of administration still looming for the one-time champions of Europe despite settling their bill with HMRC.
The Championship outfit are resigned to losing their biggest assets this summer and will be forced to cash in on Grealish, placing a £40m asking price on the 22-year-old.
However, The Telegraph reports that Tottenham chairman Daniel Levy believes he can get Grealish for as little as £15m due to Villa's perilous position, and is ready to challenge their resolve.
The former England Under-21 international is understood to be Tottenham's main transfer target this summer due to the uncertainty over the future of Mousa Dembele and injury problems suffered by Harry Winks last season.