The Magpies have steadfastly held out for £35m for the French international in a cash-only deal this summer.
Despite interest from Everton, Liverpool and Borussia Dortmund, only West Bromwich Albion have made a firm bid for Sissoko’s services. The Baggies offered £22m before Euro 2016 but since then, a lot of rumours have swirled around the player’s future.
Recently, it was suggested that Inter Milan are in talks with his agent but the Italians have yet to make Newcastle an offer they cannot refuse.
Spurs are keen to include Nabil Bentaleb, 21, in the deal. The north London club value the midfielder at £15m and rejected a £10m bid from Schalke 04 earlier in the summer.
Whilst Rafa Benitez is understood to be interested, the Newcastle board are keen for cash following a summer of heavy investment in the squad as they seek to return to the Premier League.
Tottenham used negotiations over DeAndre Yedlin, 23, to broach the subject of Sissoko. The American full back is set to complete a £5m move to St James Park, allowing Daryl Janmaat, 27, to move to Watford in a £7.5m deal.
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