Newcastle could be set for their second major sale of the summer transfer window, following the departure of Anthony Gordon to Barcelona.
The ex-Everton winger joined the LaLiga giants in a reported £70 million move prior to England's World Cup campaign.
Newcastle have since received a bid from Tottenham Hotspur for the transfer of Italy international Tonali, who is understood to be open to a move away from St. James' Park this summer.
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The Magpies turned down Spurs' initial approach but the north London club are expected to return with a second offer, said to be north of €100m (£86m), according to Italian transfers journalist Nico Schira.
Tonali joined Newcastle in the summer of 2023, featuring at the beginning of the 2023/24 campaign before a betting scandal saw him suspended from all footballing activity for several months.
Newcastle stood by their new £55m signing and upon his reintegration into the team after 10 months on the sidelines, the Italian quickly established himself as a key player in Eddie Howe's side.
After two stellar seasons in which he has made 98 appearances across all competitions, there is significant Premier League interest in the 26-year-old.
Manchester City, Arsenal, Manchester United and Spurs have all been mentioned as potential destinations for the Italy midfielder.
It now appears that Spurs could be his next club, having reportedly agreed a contract until 2032 worth £10.3m per year.
It is believed new Spurs head coach and fellow countryman Roberto De Zerbi has played a key role in the bid to sign Tonali, and is seemingly receiving significant backing from the Tottenham hierarchy.
West Ham United's Mateus Fernandes is reportedly on the verge of an £85m move to the Tottenham Hotspur Stadium following the Hammers' top flight relegation.
Spurs are keen to avoid a repeat of the past two seasons in which they have battled relegation by recruiting aggressively this summer.
In FourFourTwo's opinion, Tonali would be a smart signing for any club, but £90m is a steep asking price to meet so early in the window, especially if an £85m deal for Fernandes is also close to being struck.
