Tottenham Hotspur has reportedly had an initial £75 million bid for Newcastle United's Sandro Tonali rejected, as the Italian midfielder attracts interest from multiple Premier League clubs. Newcastle are preparing for Tonali's potential departure and are considering a move for AZ Alkmaar's Netherlands international Kees Smit as a midfield reinforcement.

Tottenham is expected to make an improved offer for Tonali, who is reportedly open to joining Roberto De Zerbi's side. However, Arsenal is understood to be Tonali's preferred destination should they formalize their interest. Manchester City is also monitoring the situation, potentially seeking to bolster their midfield options.

The Italian international, 26, is a key player for Newcastle, but the club is actively exploring alternatives. Smit, a 20-year-old midfielder for AZ Alkmaar, has emerged as a primary target. Smit recently missed out on a place in the Netherlands' World Cup squad but impressed at the European Under-19 Championship, where he won the Golden Boot and was named Player of the Tournament as the Netherlands secured the title. His performances have attracted attention from clubs across Europe, with his valuation estimated at over £60 million. Smit, described as an all-round midfielder and the Conference League Revelation of the Season, has been on the radar of top clubs for the past three years.

Newcastle's recruitment staff have identified Smit as a player they admire greatly. They hope that the prospect of regular first-team football in the Premier League could persuade Smit to join, especially after his exclusion from the Netherlands' senior World Cup squad. Smit has been a consistent performer for AZ Alkmaar, contributing to their Dutch Cup win last season and earning his first senior cap for the Netherlands in March.

Meanwhile, Manchester City is also navigating its own midfield transfer landscape. The club is negotiating a British record fee for Nottingham Forest's Elliot Anderson and is reportedly considering Tonali as an option. The potential departure of Spanish midfielder Nico Gonzalez, who has struggled to secure a regular spot, and the possible sale of Dutch midfielder Tijjani Reijnders, who has been at the Etihad for one season, could free up space and funds for a move for Tonali. The future of veteran midfielder Rodri also remains a topic, with his contract nearing its end and a new deal yet to be agreed.

Newcastle's decision-making on Tonali's future could be influenced by the transfer market's overall pace, as hesitancy in previous windows has cost them opportunities. The club aims to conclude its transfer business early in the window.