Tottenham are looking to seriously strengthen their squad this summer and Tanguy Ndombele is a priority signing.

Mauricio Pochettino last managed to complete a transfer 18 months ago when Lucas Moura swapped Paris Saint-Germain for north London.

But now the manager wants a new approach, to start "thinking like a big club" after guiding the club to the Champions League final, widely understood in part to be an improved approach to transfers.

It looks likely to be a big first summer in their new stadium.

Here's what we know so far courtesy of Dan Kilpatrick...

Is the deal close?

Yes. Standard Sport understands Tottenham hope to complete the transfer this week after finally agreeing a fee with Lyon.

Following weeks of negotiations, the clubs have settled on a deal which will smash their current record set when Davinson Sanchez moved from Ajax in a deal worth around £40m.

Spurs and Ndombele expect to agree personal terms in the next 48 hours and he will sign a long-term contract—likely to be at least five years in length—in north London to see him become one of the club's biggest earners.

Lyon added defensive midfielder Jean Lucas to their ranks last week and are expected to add Thiago Mendes in the coming days, allow movements with Tottenham to take a leap forward.

How much will he cost?

A deal worth an initial £55.5million, with a further £9m potentially due in performance-related add-ons, has been agreed.

Lyon opened negotiations at €80million (£71m), though Spurs were never expected to meet that price. Spurs chairman Daniel Levy is a famously tough negotiator, though Jean-Michel Aulas, Lyon's president, is more than a match for him.

According to reports in Italy, Spurs saw an opening offer of €45m (£40m) plus add-ons rejected in mid-June. Aulas then told local media: "Nothing has been decided for Ndombele. We have had a lot of offers but none of them meet my expectations."

In Pictures | Tottenham transfer targets summer 2019 7 show all In Pictures | Tottenham transfer targets summer 2019 1/7 Who will Mauricio Pochettino target in the summer transfer window? REUTERS 2/7 Name: Paulo Dybala

Club: Juventus

Getty Images 3/7 Name: Giovani Lo Celso

Club: Real Betis

REUTERS 4/7 Name: Ryan Sessegnon

Club: Fulham

Action Images via Reuters 5/7 Name: Steven Sessegnon

Club: Fulham

Getty Images 6/7 Done deal Name: Jack Clarke

Club: Signed from Leeds United

Action Images via Reuters 7/7 Done deal Name: Tanguy Ndombele

Club: Signed from Lyon

Tottenham Hotspur FC via Getty I 1/7 Who will Mauricio Pochettino target in the summer transfer window? REUTERS 2/7 Name: Paulo Dybala

Club: Juventus

Getty Images 3/7 Name: Giovani Lo Celso

Club: Real Betis

REUTERS 4/7 Name: Ryan Sessegnon

Club: Fulham

Action Images via Reuters 5/7 Name: Steven Sessegnon

Club: Fulham

Getty Images 6/7 Done deal Name: Jack Clarke

Club: Signed from Leeds United

Action Images via Reuters 7/7 Done deal Name: Tanguy Ndombele

Club: Signed from Lyon

Tottenham Hotspur FC via Getty I

What is Tottenham’s budget?

Tottenham have money to spend this summer but Standard Sport understands the budget will again be modest compared to the club's top-four rivals due to the ongoing repayments on the club's stadium.

Their run to the Champions League final netted them just shy of €70m (£62m) in prize money alone, which doesn't include the vast television money which could add a further £90m, though whether this money will add to any budget is unknown. Either way, qualification for next season's competition, their fourth on the trot, was key.

Any further money made from player sales will be reinvested into the squad, though shipping out the likes of Vincent Janssen and Georges-Kevin N'Koudou is proving difficult, and getting Fernando Llorente and Michel Vorm off the wage bill has helped.

Christian Eriksen's future is far from resolved, the player actively looking for a summer exit, and could easily command upwards of £60m. While Toby Alderweireld will either leave for £25m or stay.

Is he good enough?

Yes. Ndombele has been touted as one of the most promising midfielders in the world and often compared to compatriot N'Golo Kante.

He has come to the fore at Lyon under head coach Bruno Genesio and reportedly caught the eye of Manchester City. Juventus have also been credited with interest.

Genesio said recently: "With the ball, to make the best use of it, he takes in information before anyone else to make the right choice. Without the ball, he brings balance to the team. He’s one of those players capable of solving tactical problems with his game intelligence."

Ndombele particularly impressed in the Champions League last season, helping Lyon to take four points off City in the group stage and hold Barcelona to a draw in the last-16 first leg and is now considered a starter for France, alongside Paul Pogba and N'Golo Kante.