Rino Gattuso has emerged as the shock new target for Tottenham as talks with Paulo Fonseca suddenly stall.
Sky Italia says Fonseca's appointment seemed imminent with his contract verbally agreed but now reports in Italy suggest Spurs are unwilling to stretch to Fonseca's pay demands.
Instead, the north London club will turn their attention to Gattuso, who sensationally quit Fiorentina this week after just 23 days in charge.
It is the latest twist in Daniel Levy's increasingly desperate search for Jose Mourinho's full-time successor.
Spurs have broken off talks with Fonseca for "fiscal reasons".
Italian transfer expert Fabrizio Romano reports the deal collapsed because of "tax issues" with Fonseca enjoying tax advantages under Italian law that wouldn't be applicable in the UK.
It came just two days after Tottenham's new managing director of football Fabio Paratici said Fonseca was on the verge of signing a two-year deal.
Gattuso, 43, and Fiorentina ended their association this morning having only been appointed there on May 25 following a dispute over transfers. The former Napoli boss could now suddenly be on his way to the Premier League and Tottenham.

