After reportedly seeing two bids turned down for David Luiz and Daniel Agger turned down by Chelsea and Liverpool respectively, FC Barcelona have turned their attentions to Tottenham Hotspur centre-half, Jan Vertonghen, at least according to a report in Belgian newspaper Het Laatste Nieuws. The report claims that Barcelona have even lodged an official bid for Vertonghen, worth €27 million.

The Belgian defender, who picked up an ankle injury during Spurs' pre-season friendly with Sunderland, is doubtful for Tottenham's opening Premier League fixture against Crystal Palace and as yet, neither he, nor Tottenham Hotspur have made an official comment on this "development". Given the nature of this report, it's difficult to ascertain whether Barcelona have, or have not, made a bid for Vertonghen; although one must assume that Barca's interest is at least genuine.

After all, Vertonghen started his career with AFC Ajax, a club renowned for their footballing philosophy, and while he may be a tall player (1.89m), Vertonghen is an athletic player, capable of starting on the left-hand side of defense if required.

However, similar to their pursuit of David Luiz and Thiago Silva, Barcelona are unlikely to receive any encouragement from Tottenham if any bid is made -- and it seems just as unlikely that Vertonghen will force his way out of the club, just a single season after joining from Ajax. And that's even if the Blaugrana offer to raise, or even double his current salary.

On the other hand, while Spurs Chairman, Daniel Levy has built up a fearsome reputation, he has displayed a willingness to sell his star players -- provided that his valuation is met. At this late stage in the transfer window, and with such a "perfect" target in Jan Vertonghen, Barcelona should be pulling out all the stops for this move and yes, Levy will be hesitant to sell, but perhaps a cheque for £30 million would change his mind?