Tottenham are in talks with Real Sociedad over the possible signing of Willian José but the clubs are £11m apart in their valuation of the striker, with Spurs having offered roughly half of what the La Liga side want.

José Mourinho has identified the 28-year-old Brazilian as his main transfer target in the January window and the player has told Sociedad he wants to leave. He was left out of the squad to play Espanyol in the Copa del Rey on Wednesday, with the club saying he had withdrawn and that “the forward has asked to stay out until his situation is clarified”.

The player has a release clause, believed to be €70m (£58.8m), but Sociedad realise they are not going to get anywhere near that for a player who has scored eight goals in 20 La Liga games this season. Spurs have offered £10m with Sociedad holding out for £21m (€25m).

Christian Eriksen, meanwhile, is set to join Inter in the next few days, with the Italian club due to continue discussions with Tottenham over the fee on Friday. The Tottenham chairman, Daniel Levy, is holding out for €20m for the 27-year-old, who has six months on his contract, while Inter have so far offered €15m plus add-ons.

The Dane has accepted a four-and-a-half-year contract worth a basic £260,000 a week that could rise to £320,000 with add-ons. He expects to travel to Milan for his medical in the next few days.