The Portugal international has been heavily linked with a move to Old Trafford this summer but United are yet to table a formal bid.
Spurs, who have also been chasing the 24-year-old, have now made a move to become frontrunners for Fernandes’s signature, RTP reports.
The north London club has sent representatives to Lisbon to try to agree a deal for the midfielder, who scored a remarkable 32 goals in all competitions last season.
Tottenham will negotiate directly with Sporting president Frederico Varandas for the player, with the Portuguese club setting a price tag of €65 million.
It remains unclear how much the Premier League side will be willing to offer.
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