The Metro.

Spurs’ lack of attacking depth has been exposed this term, with Jermain Defoe’s injury leaving Emmanuel Adebayor available to manager Andre Villas-Boas a central attacking option.

As a result, the Portuguese coach is thought to have made a front-man one of his priorities once the transfer window re-opens, and could take advantage of Valencia’s financial difficulties.

The La Liga side have been heavily in debt for some time, and have sold a number of top players, including David Villa and David Silva, to survive.

They were thought to be nearing a period of stability, but reports are now circulating that sales could once again be needed.

A number of top clubs were interested in Soldado last year, but Valencia slapped a £20m price tag on the Spaniard.

However, they are now likely to accept around half of this figure as their financial crisis thickens.

AVB is said to be willing to spend around £8m for the 27-year-old, but may face competition from Liverpool and a number of other Spanish clubs.

Spurs chased a number of attackers during January, but were unsuccessful in their pursuits of Gary Hooper, Leandro Damiao and Iago Aspas.