Andre Villas-Boas will go head to head with his former club Chelsea in the race to sign £20 million-rated Borussia Dortmund striker Robert Lewandowski, according to the Daily Mail.
The Tottenham manager has a £50m transfer war chest after taking over from Harry Redknapp and wants to make the Poland hitman his first major signing.
Spurs have made an initial approach but face stiff competition from Chelsea and Arsenal, who were left reeling by Robin van Persie's decision to quit the club last week.
Lewandowski was the Bundesliga's top scorer last season as Dortmund won the league and cup double.
After scoring 30 goals in Germany, he scored the first goal of Euro 2012 as Poland were held to a 1-1 draw by Greece.
Manchester United are also interested in the 23-year-old but Sir Alex Ferguson is focusing on strengthening his midfield ahead of the new Premier League season.
Later on Sunday, German media reported that Chelsea had a bid of £20m rejected for Bayer Leverkusen forward Andre Schurle.