Tottenham are reportedly keen on Sebastien Haller.
Haller has eight goals and seven assists and would be an instant upgrade on Fernando Llorente.
However he could find his playing time extremely limited by Harry Kane and Tottenham would get better value for money by signing his teammate Ante Rebic.
Rebic is valued at the same amount by Frankfurt £26m [30 million Euros], SportBILD reported.
For that price, Tottenham would gain a player who would play more games alongside Harry Kane and benefit the team.
He is like a carbon copy of Erik Lamela in terms of his aggression and work rate and fits perfectly into Mauricio Pochettino's style of football.
Rebic showed at the World Cup with Croatia that he is capable of influencing big games, scoring with a notable volley against Argentina and helping his side reach the final at England's expense.
The forward has had a slow start to the season due to his World Cup involvement but he has still been productive.
He has scored four goals in six Bundesliga games and provided one assist.
Sebastien Haller would be a quality signing, but Tottenham would go one better by signing Rebic instead.