Tottenham are set to make a third bid for West Bromwich Albion striker Saido Berahino after seeing their first two offers rejected, sources have told ESPN FC.
West Brom turned down Tottenham's first offer of £15 million last week and they announced on Tuesday that they had rejected a second bid, which was worth £18m rising to £21m with add ons.
Berahino, who was left of out of the squad for the defeat to Chelsea at the weekend, had earlier seen a transfer request rejected by Albion.
West Brom chairman Jeremy Peace said on Tuesday: "Our position remains unchanged. The sale of this player is not on our agenda."
However, sources said that Tottenham are refusing to give up on their pursuit of Berahino and are set to come back with a new offer in the region of £23m.
Tottenham boss Mauricio Pochettino is determined to land Berahino having made the 22-year-old his top target to partner Harry Kane in attack.