Tottenham Hotspur are making significant strides in the transfer market under Roberto De Zerbi, aiming to overhaul their squad after a challenging campaign. The club is now very close to agreeing personal terms with Mateus Fernandes, the 21-year-old midfielder from West Ham. While Manchester United have long identified Fernandes as a priority target, Tottenham have moved aggressively to steal a march on their rivals. Fernandes is reportedly open to a move to north London as he looks to remain in the top flight and avoid a season in the Championship. The pursuit of Fernandes is part of a broader strategy to transform the midfield at the Tottenham Hotspur Stadium. The club has already been active elsewhere, with reports suggesting they are also pushing for Newcastle United's Sandro Tonali. Securing both players would represent a massive statement of intent, especially given the competition from other top-six sides for Tonali's signature. Tottenham's progress in the transfer market is a testament to De Zerbi's ambition, and the potential signing of Fernandes would be a major coup. However, the financial aspect of the deal remains a significant hurdle, with West Ham reportedly holding out for a fee in the region of £80-85m for their prized asset. Both Tottenham and Manchester United are expected to try and negotiate that price tag down in the coming weeks. With Spurs aiming to complete as many as seven signings this summer, they will need to balance their budget carefully. The London outfit have already been busy in the window, securing the services of Andy Robertson, Jan Paul van Hecke, and Marcos Senesi. Fernandes is coming off a productive campaign with West Ham, having made 39 appearances across all competitions last season, scoring five goals and providing five assists. The midfielder's potential move to Tottenham would be a major boost to the club's midfield, and would likely see him play alongside other top talents. De Zerbi's midfield rebuild is underway, and the signing of Fernandes would be a key part of that process. The club's fans will be eagerly awaiting news of the potential transfer, and will be hoping that the deal can be completed soon.