Atalanta have already found their top targets to replace Cristian Romero should the centre-back join Tottenham Hotspur in the summer transfer window, according to Calciomercato.

Spurs want to make the Argentine one of Nuno Espirito Santo’s first signings as the club’s head coach. But Managing Director Fabio Paratici remains €10m (£8.5m) away from striking a deal with La Dea.

Despite the conflict, Atalanta chiefs are planning how they will spend the money raised from Romero joining Tottenham. Gian Piero Gasperini would urge the Gewiss Stadium signs an immediate replacement for his backline, with two favourites in mind.

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Atalanta would look to sign Merih Demiral or Sven Botman should Tottenham rise to their valuation of Romero. Spurs, along with Everton, have also considered signing Juventus’ Demiral, who Sky Germany now note Borussia Dortmund want to acquire, as well.

Tottenham chiefs, alongside their Liverpool counterparts, have even considered a deal for Lille star Botman, per L’Equipe. But, now, Spurs’ efforts to sign one target in Romero could see another in the Dutchman head to Italy.

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However, Atalanta could face difficulties in targeting Ligue 1 winner Botman to replace the potentially Tottenham-bound Romero. L’Equipe’s report of Spurs’ interest noted the 21-year-old will reject any interest to play Champions League football with Lille.

La Dea may be able to turn Botman’s head with their own Champions League aims, though. The Lombardy outfit claimed their third-straight third-place Serie A finish under Gasperini last term. And, in doing so, clinched a third-straight premier UEFA campaign.

Romero wants to join Tottenham from Atalanta

As Atalanta want Botman or Demiral to replace Romero, all that remains is for Tottenham to now agree a fee. Gianluca Di Marzio reported this week that La Dea want €60m (£51m), but Spurs are only offering €50m (£42m). That backs up Calciomercato’s claim of a €10m gap.

Di Marzio also noted Romero has agreed to a five-year contract with Tottenham ahead of a move to north London. While 90min note the Copa America winner has even told Atalanta that he wants to join Spurs and to get a deal done as soon as possible.

Nuno will also want Tottenham to sign Romero swiftly so he can introduce the Atalanta star to his plans. Time is ticking down to the Premier League opener against Manchester City on August 15, and he’s now without a staple of Spurs’ defence after Toby Alderweireld left.