El Madrigal star can move to White Hart Lane if the price is right.
Villarreal manager Juan Carlos Garrido has confirmed striker Giuseppe Rossi can leave for Tottenham Hotspur but only if the price is right.
The 24-year-old, who scored 18 goals in La Liga this season, is one of the hottest properties in Europe with Barcelona also tracking the star.
The Italy international was the subject of a bid from Spurs boss Harry Redknapp in January but a fee could not be agreed.
Redknapp is expected to bid once more for Rossi, but with Barcelona also interested, a £40million price tag has been mentioned.
Garrido says every player has their price and will use any money from this sale on strengthening his Villarreal squad.
“Officially I know nothing,” Garrido said. “But so many rumours want to say something. All players have their ambitions and needs to be addressed.
“If you get an offer that is good for Villarreal it will be accepted and the player will be thanked for all their efforts.
“From there, we will hire players who want to do even better for Villarreal.”