Newcastle United has rejected a second offer from Tottenham Hotspur for midfielder Sandro Tonali. The North London club's latest approach did not increase their initial £75 million bid but instead asked Newcastle to reconsider their stance, a request that was quickly denied.

New Tottenham manager Roberto De Zerbi has reportedly identified the Italian international as his primary transfer target for the summer. Tonali, who has spent three seasons at St. James' Park, is said to be open to exploring his options and a move to the capital.

Newcastle's valuation of Tonali is understood to be closer to £100 million, and no club has yet presented an offer deemed acceptable by the Magpies. Manchester United, who have a long-standing interest, are reportedly now pursuing other targets, while Manchester City and Arsenal are also monitoring the situation.

Tonali has four years remaining on his contract with Newcastle and is already among the club's highest earners, making any potential transfer a costly endeavor. This situation highlights the significant valuation Newcastle places on the player and their reluctance to part with him unless their financial demands are met.