Inter Milan were ready to include Marcelo Brozovic in a deal for Moussa Sissoko but Tottenham are not interested.
Inter are attempting to sign Sissoko but Tottenham are insisting on recouping their £30 million spent on the midfielder.
The only concession Spurs are willing to make is reportedly a loan deal now, which has a mandatory option for £30 million in 12 months time.
Inter were willing to allow Brozovic to leave as part of the deal but Tottenham head coach Mauricio Pochettino is not interested.
Sissoko signed for Spurs last year on deadline day and has made only nine league appearances since joining from Newcastle.
Brozovic, 24, is an attacking midfielder who has 26 caps for Croatia and six international goals.
Last season he scored six times and provided four assists in 28 appearances for Inter in all competitions.
Tottenham are making it very difficult for teams to buy Sissoko and may struggle to get a buyer at their preferred price.
Brozovic may not have been anything more than a talented back-up at Spurs, but he may have been worth a gamble and could have contributed more than Sissoko has done in the past 12 months.