Valencia are favourites for Tottenham's unsettled striker Roman Pavlyuchenko.
The Sunday Mirror says the Russian striker - who arrived from Spartak Moscow for £14million just 15 months ago - is becoming frustrated by his lack of first-team opportunities.
Valencia are ready to give him first-team football. They are massively in debt and are prepared to sell David Villa for £35m and bring in Pavlyuchenko to fill the gap.
Tottenham chairman Daniel Levy will want to recoup at least £12m of their initial outlay.