• Spurs deal for Brazilian will take summer spree to £90m • Willian thought to have begun medical at White Hart Lane

André Villas-Boas is poised to break the Tottenham Hotspur transfer record for the third time this summer with the £30m capture of the Brazilian forward Willian from Anzhi Makhachkala.

In a deal that will push Spurs' summer spending to almost £90m, Willian was in London on Tuesday and he is thought to have begun his medical at Tottenham.

Yet he might not be Villas-Boas' final big money signing. The manager is also chasing the £25m-rated Roma forward Erik Lamela, as he seeks to overhaul his starting XI.

Villas-Boas has spent £59.5m on four players, including the midfielder Paulinho at £17m and the striker Roberto Soldado at £26m, who each represented increases on the club's previous transfer record – the £16.5m that they spent to take Luka Modric from Dynamo Zagreb.

The outlay has reinforced the feeling that the chairman Daniel Levy is finally prepared to accept Real Madrid's offer for Gareth Bale and he is effectively spending against the anticipated windfall from the Wales forward's sale. Real have offered £86m for him, which would eclipse the world record – Cristiano Ronaldo's £80m move from Manchester United to Real.

Bale has his heart set on the transfer and he has not trained or played in more than a month as he has struggled with minor injuries and the fear that he might risk the dream transfer were he to suffer a serious problem.

Levy has not wanted to sell. Tottenham have cash reserves and he has been keen to keep Bale, add big-name signings and possibly challenge for the title. But if he must lose last season's player of the year, he has vowed to do so on his terms and only if the squad as a collective can emerge stronger.

He has pressed to take the left-back Fábio Coentrão from Real in order to solve what has become something of a problem position for the team. Villas-Boas is a confirmed admirer of Coentrão, his fellow Portuguese, and he would consider him as an upgrade on current left-back Benoît Assou-Ekotto, whose future at the club is uncertain.

Villas-Boas wanted Willian in January, when the player was at Shakhtar Donetsk, only for him to join Anzhi for €35m. He was lured by the grand plans of the Anzhi owner Suleiman Kerimov, and his ability to pay tempting salaries, but things have changed at the Dagastan club, with Kerimov embarking on a series of cost-cutting measures.

Villas-Boas spoke of his admiration for Willian at a press conference on Monday and he would swell the manager's creative options, as he is able to play on the flank or behind the striker. Lamela is most at home on the right wing but he, too, can play as a No10.

Tottenham's technical director, Franco Baldini, who joined earlier in the summer from Roma, knows all about Lamela and he is driving the club's pursuit of him. Roma have just sold Pablo Osvaldo to Southampton and the loss of Lamela would not be popular among the club's fans but a tempting offer could yet be decisive. It is believed that Liverpool have also shown an interest in Lamela, together with Willian.

Villas-Boas has overseen the sales of Scott Parker, Tom Huddlestone, Steven Caulker and Clint Dempsey for a combined £23m, although that stands to be put in the shade by Bale's proposed move to Real. The Spanish club's record scorer, Raúl, however, believes that Bale is overpriced.

"Bale is a wonderful player and he will be a great addition to Real Madrid but his price is too high," Raúl told the website of his club, Al Sadd, in Qatar. "Tottenham overestimates the price of Bale."