A look at who Tottenham could spend the money on after failing to land Jackson Martinez, including a Liverpool striker.
Spurs are claimed to have offered £22.8 million to try and sign the Colombian, who has struggled at the club since signing in the summer.
What the reported offer does show is that Spurs have money to spend as they step up their striker chase, to throw at alternatives.
Here are three options for the club this transfer window...
French international Alexandre Lacazette is among the most highly rated forwards in Ligue 1, and has bounced back after a difficult start to the season, netting nine goals so far. The 24-year-old scored 27 goals in 33 games last season, and recently snubbed a move to Newcastle despite The Mail claiming Lyon had accepted a £22 million bid. Spurs would do well to buy now before his value soars at Euro 2016, and secure Champions League football for next season. His ability to play out wide means he could play alongside Harry Kane.
Former Aston Villa striker Christian Benteke has failed to win over Jurgen Klopp at Liverpool, left on the bench against Arsenal and Manchester United despite there being no fit alternatives. Tottenham would do well to try and tempt the Reds into cutting their losses early, giving them money to re-invest in a striker Klopp wants. Benteke could thrive at Tottenham and may settle better playing alongside fellow Belgians, Chadli, Vertonghen and Alderweireld. He still has a strike ratio nearing one in every two Premier League games which should not be dismissed.
Athletic Bilbao speedster Inaki Williams is one of the most highly rated prospects in Spain, with The Mail citing him as La Liga's fastest player. The Spain under-21 international has a £15.3 million release clause in his contract, with both Liverpool and Arsenal credited with interest by The Mail. Investing in a younger player like Williams is more Tottenham's style than the 29-year-old Martinez, and he would be the perfect player to bring off the bench for Kane late in games to stretch defences.