Tottenham Hotspur 'preparing third Saido Berahino bid worth more than £23m'

Tottenham Hotspur are reportedly planning to table a third bid for West Bromwich Albion striker Saido Berahino.

Spurs are ready to offer £23m plus add-ons for the 22-year-old after having two bids rebuffed, according to The Mirror.

Spurs boss Mauricio Pochettino is said to have earmarked Berahino as the perfect strike partner for England hitman Harry Kane, and is not yet ready to admit defeat in the pursuit.

West Brom are adamant that Berahino is not for sale, with reports suggesting that the club turned down a recent transfer request from the player.

"Our position remains unchanged. The sale of this player is not on our agenda," said Baggies chairman Jeremy Peace in a statement.

Berahino was left out of the West Brom squad for their victory over Port Vale in the League Cup, which they pulled off on penalties following a goalless draw.