Tottenham Hotspur has reached an agreement to sign West Ham midfielder Mateus Fernandes for a club-record £85 million, according to The Guardian.
The deal outpaces Manchester United, who also showed interest but withdrew due to the high price.
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Fernandes is set to undergo a medical examination before finalizing his contract with Spurs.
The transfer represents a major investment for manager Roberto De Zerbi, who has received significant backing in the market.
De Zerbi, who kept Tottenham clear of relegation last season, is reshaping his squad. He is also tracking Newcastle midfielder Sandro Tonali as part of his plans.
Fernandes originally joined West Ham from Southampton last summer for £38 million.
He attracted attention from top clubs including Manchester United, Arsenal, and Real Madrid, but only Tottenham was willing to meet West Ham's asking price.
Record Departure from Championship
The £85 million fee will make Fernandes the most expensive departure from a Championship club, following West Ham's relegation to the second tier.
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The London club is preparing for a major squad rebuild after posting a financial loss of £104.2 million last year.
Fresh capital is expected from Daniel Kretinsky, who is set to become West Ham's largest shareholder after agreeing to buy shares from the Gold family.
Further player exits are anticipated despite the windfall. Netherlands winger Crysencio Summerville is a target for Manchester United and Chelsea.
Club captain Jarrod Bowen is being monitored by Aston Villa, Everton, Liverpool, Manchester United, and Chelsea, though West Ham wants to keep him.
Aaron Wan-Bissaka and Jean-Clair Todibo are also expected to leave.
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Tottenham previously strengthened its defense by signing Jan Paul van Hecke from Brighton for £52 million and securing Marcos Senesi on a free transfer from Bournemouth.
