White Hart Lane side chase Borussia Dortmund hit-man.
Robert Lewandowski has already been heavily linked with Manchester United and Chelsea this summer, but Tottenham are looking to steal in with a late swoop for the Borussia Dortmund striker.
With a transfer kitty of around £50m to utilise, Villas-Boas has now sets his sights on a striker and it is Lewandowski that has emerged as leading target number one.
The Poland hitman netted 30 goals in Germany last season and also showed his capabilities at Euro 2012 when breaking the deadlock against Greece.
Dortmund have been consistent in stating that Lewandowski is not for sale at any price, but a concrete offer of £20m from Spurs would give them something to think about.
Andre Villas-Boas is hoping to add another new signing to his White Hart Lane squad. Having already seen Gylfi Sigurdsson and Jan Vertonghen complete moves to the North London club now the Portuguese manager hopes to lure Polish international Robert Lewandowski to Tottenham.
The talented young striker netted 30 goals in all competitions last term and helped his Borussia Dortmund side to a domestic double in the process, netting a hat-trick in the DFB Pokal final against Bayern Munich before departing to the Euro 2012 finals where he looked fairly effective before Poland were knocked out at the first hurdle.
Currently Villas-Boas has just the one recognised senior striker, Jermain Defoe, so he could well do with alternatives and Tottenham are said to be keen on making Emmanuel Adebayor a permanent addition having performed admirably on loan last term.
Spurs chairman Daniel Levy is clearly keen to splash the cash and having already seen Gareth Bale sign a new contract perhaps he is ready to allow Luka Modric to leave in order to balance the books.
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