With less than a week left in the transfer window Tottenham are pushing to offload more of their fringe players, including Reguilon.
The left-back has attracted interest from the Premier League in the shape of Nottingham Forest, while Serie A giants Lazio are also keen on him.
Biancocelesti coach Maurizio Sarri is a firm admirer of the Spaniard and it has been claimed that the player is also keen on a move to Rome.
Lazio have been locked in talks with Tottenham over loaning Reguilon with a purchase option and according to Italian outlet Lalaziosiamonoi.it, they have made progress with their efforts to sign him.
Spurs have let the Italians know that they are willing to pay a significant portion of Reguilon’s wages to facilitate his move.
The ball is in Lazio president Claudio Lolito’s court and it is up to him decide whether to push on with a move for Reguilon.
Lazio are set to take on Inter in Serie A on Friday and the Rome giants are tipped to step up their efforts to secure Reguilon’s signature following the game.