Sky reported on a third bid being rejected earlier but Spurs have returned with their final bid, believed to be worth around £23 million.
Baggies chairman Jeremy Peace is expected to reject the latest offer, with West Brom valuing the 22-year old at closer to £30 million.
The latest developments will frustrate Spurs fans who are well aware of the club’s need for striking reinforcements, with Harry Kane set to be the club’s only available out-and-out forward until January at least.
Daniel Levy’s approach is sure to come in for criticism and it appears that the Spurs chairman was banking on West Brom lowering their demands in the final hours of the transfer window.
That would not appear to be the case and Levy now faces the prospect of meeting the Baggies' lofty demands or facing the next four months with one striker.