Danny Ings is ready to leave Southampton this summer.
The striker has recently rejected a new contract offer from Saints and is now inside the final year of his current deal.
The Athletic says Ings has told Southampton he won't sign a new deal because he wants a move to the "top table".
The Saints are willing to make the striker the highest paid player in their history.
Ings though wants to join a top four outfit and is ready to snub interest from Tottenham.