Tottenham transfer news: Spurs prepared to offer 'record-breaking fee' for 16 G/A La Liga attacker

Tottenham Hotspur have identified Villarreal striker Georges Mikautadze as a signing that could take their attack to the next level, according to a report.

The Lilywhites were linked with a switch for the former Metz and Lyon man late last year ahead of the January transfer window, but nothing materialised during the most recent market.

Mikautadze only joined Villarreal in the last summer window, and the Georgia international has hit the ground running in Spain with 11 goals and five assists from his first 34 games at the club.

Mikautadze scored and provided an assist in Friday's 3-1 La Liga victory over Real Sociedad, and he was also on target in a 2-2 Champions League draw with Juventus during the league phase.

The 25-year-old is under contract with the Yellow Submarine for another five seasons, but according to reports in Spain - relayed by TheBoyHotspur - Spurs remain firmly interested in his services.

Tottenham 'willing to pay £52.1m' for Villarreal's Georges Mikautadze

The report adds that Tottenham would be willing to fork out around £52.1m to sign Mikautadze - whom they have admired for a while - next summer, a figure that would see Villarreal make a serious profit on the striker.

The La Liga giants forked out £26.9m to bring Mikautadze to the club from Lyon last year, while the French titans were under pressure to make major sales after their provisional relegation to Ligue 2.

Villarreal would find it 'difficult' to reject such a fee for the Georgian attacker, who would become their most expensive departure of all time if Spurs did end up coughing up over £50m for his services.

The Yellow Submarine's transfer record was broken last summer, when Atletico Madrid signed Alex Baena in a £36.5m deal, but Spurs would have no problem offering Villarreal an unprecedented fee.

Which attackers could leave Tottenham this summer?

Tottenham writing out a cheque for £52.1m is dependent on the Lilywhites avoiding a catastrophic relegation to the Championship, which remains a serious risk heading into the final stretch of the season.

Igor Tudor's men take on Nottingham Forest in a demotion six-pointer on Sunday, and defeat could drop them below the dotted line in the Premier League table if West Ham United get the better of Aston Villa.

Spurs' prospective relegation could trigger a mass attacking exodus of the likes of Xavi Simons, Mohammed Kudus, Dejan Kulusevski and Dominic Solanke, while Randal Kolo Muani's loan move would not be made permanent.

Regardless of whether Spurs stay up, Richarlison would be a candidate for a move away, as the 28-year-old is only under contract until 2027 with no sign of an extension in sight.