Tottenham are long term admirers of Douglas Costa.
Bayern Munich's Douglas Costa tries to score past FC Ingolstadt 04's Ramazan Ozcan.
The 26-year-old was a substitute in both of Bayern's defeats to Real Madrid in the Champions League quarter-finals, and could be tempted by a fresh opportunity.
Tottenham are long term admirers of Costa, but did not push hard enough to sign the winger five years ago.
While at Shakhtar Donetsk, Tottenham made their interest known in Costa, but chairman Daniel Levy only did so 'casually' the Ukrainian side stated.
Tottenham chairman Daniel Levy
This was back in 2012 when Spurs were targeting Willian, a year before losing out on him to Chelsea.
Quoted by Goal, Shakhtar CEO Sergei Palkin said: "Mr. Levy, the Chairman of Tottenham Hotspur, personally flew to Donetsk to negotiate over Willian. But his latest offer was €15m, which we, of course, did not accept.
"Levy, by the way, hinted that besides Willian, Villas-Boas was interested in Douglas Costa and Fernandinho, but he mentioned that just casually, without any specifics."
Not only was the failed negotiation for Willian costly with Chelsea swooping in, Spurs missed opportunities to sign the other two Brazilians.
Shakhtar are and were a selling club, at the right price, and a proper negotiation for Douglas Costa. Bayern went on to sell him to Bayern for £21 million, while Fernandinho moved to Manchester City.
Tottenham might eventually get their man this summer, but it could have been a lot easier for them had they been more determined five years ago.