The reported agreement includes an initial £92.5 million payment, with an additional £7.5 million in performance-related add-ons. The Italy international is expected to join Spurs as part of a major midfield overhaul under new manager Roberto De Zerbi.
The move comes after Tottenham reportedly reached an agreement to sign Mateus Fernandes from West Ham United F.C. in a deal said to be worth £85 million, highlighting the club's aggressive recruitment drive.
The spending marks a significant departure from Tottenham's previous transfer policy under former chairman Daniel Levy. Following Levy's departure last September, the club's majority owners, the Lewis family, pledged to finance a squad rebuild after Spurs narrowly avoided relegation on the final day of last season.
Tottenham have also strengthened with the free-transfer arrivals of Andrew Robertson, Marcos Senesi and Martin Dúbravka, while reportedly spending £52 million to sign Jan Paul van Hecke from Brighton & Hove Albion F.C..
Tonali joined Newcastle from A.C. Milan in July 2023 for £55 million, but his career was interrupted by a 10-month worldwide suspension imposed by the Italian Football Federation for breaching betting regulations during his time in Italy. He had made 12 appearances for Newcastle before the ban.
In May 2024, Tonali also received a suspended two-month ban from the The Football Association after admitting to further breaches of its betting rules. He has since returned to competitive football.
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