Barcelona look into Christian Eriksen deal
's side currently have a surplus kitty in hand following the world-record £198m sale of Neymar to Paris Saint-Germain last week.
has been eyed as the perfect replacement for compatriot Neymar at Camp Nou, but the Reds have clearly insisted that the attacker is not for sale.
As a result, the Catalan giants have switched the attention towards another Premier League star in Eriksen, who has evolved into a key player under
Spurs have not made any signings during this summer's
, but Barcelona are prepared to test their resolve with a potential bid in excess of £100m, The Independent claims.
Hotspur finished runners-up to
by just seven points last season, and they will no doubt want to keep their young squad intact in order to push for their maiden Premier League title.
Eriksen, who inked a fresh four-year deal last summer, bagged eight goals and assisted a further 15 for Spurs last season.