Tottenham are yet to bring in a single new player so far in the window, but are closing in on making their first signing this month in the shape of Fiorentina man Amrabat.
The north London giants have been locked in talks with La Viola and are close to sealing a loan deal for the midfielder, which also includes an option for them to sign him on a permanent basis for a fee in the €15m region.
However, according to Italian daily Tuttosport, Spurs could face late competition from Serie A giants Napoli for his signature.
Gli Azzurri are in the market for reinforcements in midfield and they have not ruled out making a last-minute offer to try to snare away the Spurs target.
Spurs have already seen Adama Traore snub them in favour of a return to Barcelona and are also on the brink of missing out on FC Porto winger Luis Diaz to Liverpool.
Tottenham are currently the favourites to land Amrabat but Napoli could make securing a deal more complicated, if they decide to also slap in an offer.
Amrabat is currently away on international duty with his country Morocco in the Africa Cup of Nations and he has been tipped to have his medical at the national camp once both Spurs and Fiorentina agree on a deal.
