Antonio Conte likes Zaniolo and has been pushing Tottenham to sign the winger from Roma before the end of the transfer window
Fabio Paratici has been in contact with Roma for several weeks but the two sides are far away from reaching any agreement.
Roma have already rejected a verbal offer of €35m and Japhet Tanganga and want at least €50m to €55m before agreeing to sell Zaniolo.
The north London club are prepared to meet the asking price, but according to Italian daily Il Messaggero, the two sides have big differences when it comes to the structure of any deal.
Roma want a €10m loan fee and an obligatory purchase option in order to guarantee the sale of the winger for the desired asking price.
However, Tottenham are only prepared to offer a €2m loan fee and want the purchase option attached to the appearances Zaniolo would go on to make for Spurs.
The north London club would only trigger the option if the winger features in 50 per cent of the games and they again qualify for the Champions League.
Roma do not want to accept those conditions and for the moment Zaniolo is likely to remain a Roma player beyond the end of the window.
Giallorossi boss Jose Mourinho is also not keen on losing Zaniolo.
