Sky Sports News believes that the Argentina international wants to work under Mauricio Pochettino, but talks have been put on hold after a breakdown in talks.
Lo Celso has an £88 million release clause in his contract and has been touted as a potential replacement for Christian Eriksen, who is in the final year of his contract.
Betis are holding out for a bid of around £70 million and Spurs could return to the table later in the summer if Eriksen is sold.
The report adds that Spurs are yet to receive a bid for defender Toby Alderweireld, who has a £25 million release clause for the rest of July after the Premier League side triggered an additional 12-month option in his contract earlier this year.
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