​​Tottenham look set to make Jack Grealish their first signing of the summer window, with chairman Daniel Levy preparing a £20m bid for the attacking midfielder.

The 22-year-old is valued by the Villans at around £40m, with the Midlands club reportedly determined to hold out for a fee around that mark. However, given that the player has expressed a desire to leave, a substantially lower bid from Spurs may get the deal over the line.

Now, according to talkSport, Spurs are prepared to test Villa's resolve with a bid of £20m, which they consider high enough to be accepted.

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Should they be successful, they will capture a player who starred in Villa's Championship campaign last season, where they fell just short of promotion after losing the play-off final to Fulham 1-0 at Wembley.

Grealish has two years left on his contract, and although the club has recently received an injection of cash to keep them afloat, they need to sell off valuable assets in order to meet rising bills.

Manager Steve Bruce has been resigned to losing Grealish for quite some time, and will no doubt have put contingency plans in place to replace the former England-Under 21 international.

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Alongside ​Burnley, Tottenham are one of just two top-flight clubs yet to sign a first team player this summer. Grealish has been one of their top priorities though, with the Lilywhites links to signing the midfielder for a number of months.

The lifelong Villa fan has risen through the academy, and having enjoyed the best season of his career, is now keen to test himself at Premier League level.

He has been a regular fixture in the first team for four years, making 110 appearances for the club, scoring nine times.