Agent Nick Arcuri has claimed that Tottenham Hotspur made a formal offer for Real Sociedad forward Willian Jose during the January transfer window.
After a long-term injury to Harry Kane, Spurs were heavily linked with a number of potential replacements before failing to bring in a new frontman.
Speaking to journalist Jorge Nicola, Arcuri said: "So I tell everyone, just in this January market, he had, that's official, alright Jorge? He had Barcelona, he had Tottenham, he had Manchester United, he had Newcastle.
"Then, just there, again, he speaks for himself. Tottenham. They got to offer between, they wanted to offer a player and an amount, so it was about €30m [£26m]."
The 28-year-old has netted nine goals from 26 outings in La Liga during the current campaign.