Zaniolo and Roma want to part ways in this month’s transfer window and the winger has attracted interest from the Premier League, while Borussia Dortmund are also keen.
Spurs are long time suitors, being the player’s preferred choice, and they are in the market to sign Zaniolo this month, however Roma originally wanted only a permanent sale.
It has been suggested that Roma would now agree to a loan deal if it contains an obligation to buy, but according to Italian daily Il Messaggero, Tottenham do not want to guarantee that.
Spurs do not want to be in a position where they are compelled to buy Zaniolo at the end of his loan stint.
Roma are keen to guarantee cash as they look to back coach Jose Mourinho in the transfer market.
Zaniolo has made clear his desire now to leave the Giallorossi in search of a new adventure and his entourage are working overtime on an exit.
The winger has made 17 appearances for Roma so far this season, scoring twice and providing three assists for his team-mates.
