The two clubs are locked in talks over a possible deal for the Brazilian, but they are currently £11m apart in their valuation of the striker – with Spurs having offered roughly half of what the La Liga side want, according to the Daily Star.
Jose Mourinho is said to have identified the 28-year-old as his main transfer target in the January window and the player has told Sociedad that he wants to leave the club.
He was left out of the Sociedad squad to play Espanyol in the Copa del Rey on Wednesday, with the club saying he had withdrawn from the squad and that “the forward has asked to stay out until his situation is clarified”. Sociedad are also said to lined up Real Madrid striker Mariano Diaz to replace Jose.
Jose has a release clause in his contract, believed to be €70m (£58.8m), but Sociedad are aware they are not going to get anywhere near that for a player who has scored eight goals in 20 La Liga games this season. Spurs transfer chief Daniel Levy has reportedly made an offer of £10m with Sociedad holding out for £21m (€25m).
That news will not come as any great surprise to Spurs fans, with the Tottenham chairman renowned for his haggling over transfer.
However, any delays to bringing in a new striker are only harming the club as Harry Kane will be on the sidelines until April at the very earliest with his serious hamstring injury.
Spurs have also been linked with AC Milan’s Krzysztof Piatek, Real Madrid frontman Luka Jovic, Napoli veteran Edinson Cavani and Kosovan hitman Vedat Muriqi in the search for Kane’s temporary replacement.
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