Tottenham Hotspur have agreed to sign Newcastle United midfielder Sandro Tonali for a deal up to £100 million, marking another major statement of intent under head coach Roberto De Zerbi.

The deal is understood to be £92.5 million upfront with £7.5 million in add-ons tied to multiple Champions League qualifications.

On the surface, it is another blockbuster transfer, but dig a little deeper and a bigger question begins to emerge.

What Are Tottenham Building Under Roberto De Zerbi?

Spurs' agreement to sign Tonali is undoubtedly one of the biggest transfers of the summer.

It could be said the more intriguing story is not the size of the fee, it is who is expected to line up alongside the new most expensive Italian footballer in history.

Mateus Fernandes also completed his move to Spurs. De Zerbi is not simply signing two talented midfielders, he is building what he hopes to be the new and much needed heartbeat of his Tottenham side.

This raises an exciting question. Have Spurs finally found the midfield partnership they have been searching for?

Why Tottenham Needed a Midfield Reset

For years now, Tottenham have struggled to consistently battle for the Top 4. They should be up there every year but it does not seem to have clicked into place properly since Mauricio Pochettino. De Zerbi seems determined to change this.

Why Tonali and Fernandes Could Be the Perfect Partnership

The easiest mistake would be to think Tonali and Fernandes do the same job.

They don't.

Tonali will be the organiser.

He wants the ball under pressure. He drops deep to receive possession from the goalkeeper and defence, dictates tempo and will decide where Tottenham decide to build their attack from.

If De Zerbi wants his team to dominate possession, Tonali becomes the player everything revolves around.

Fernandes, meanwhile, offers something completely different.

Rather than slowing the game down, he plays with speed. He drives with the ball and will carry Tottenham through opposition pressure and give the team energy without sacrificing defensive discipline.

Together they do not compete for the same role.

They complement each other.

Why Fernandes Is Worth Tottenham's £85m Investment

On paper, Fernandes arrives after consecutive relegations with Southampton and West Ham.

So why are Tottenham willing to pay the £85 million?

Despite West Ham's struggles, Fernandes completed 67 successful tackles last season, more than double anyone else in the squad.

More importantly he never hid and always stood out amongst the rest for West Ham last season. Even when surrounded by a struggling team, he continually shone and was a standout player alongside the like of Jarred Bowen.

In simple terms, sometimes great players do not play for the best teams in the world. Tottenham now have their hands on a young player who's potential and ability could soon make people forget about his price tag.

Why Tonali Could Be Tottenham's Midfield Leader

A £100 million price tag inevitably will bring pressure. So what makes Tonali different?

It is not the spectacular goals or endless assists, it is control.

The very best midfielders don't always produce highlights, they dictate and decide how a game is played.

Tonali has the ability to slow the tempo when Spurs need that much needed composure they have lacked recently, increase it when opportunities appear and constantly provide an option for teammates under pressure.

These qualities may come across as fundamentals every midfield has, but doing this at the highest level often decides football matches. It is safe to say though they do not dominate highlight reels.

De Zerbi's Vision Is Starting to Take Shape

Look beyond transfer fees and another pattern starts to emerge. Jan Paul van Hecke, Andy Robertson, Marcos Senesi, now Sandro Tonali and Mateus Fernandes.

Different positions, different ages, different experiences, yet they all share one thing, they all are very comfortable on the ball, that's no coicidence.

De Zerbi wants to control games and every sigining appears to move Spurs closer to that vision.

Could This Be Tottenham's Best Midfield Since Pochettino?

It is far too early to make bold predictions. Football has seen countless transfer windows fail, but it is difficult not to be intrigued by what Tottenham are assembling in North London.

Tonali with the control and Fernandes with the legs, individually they are both an exciting watch, together they could really become an exciting midfield partnership alongside all of Tottenham's other impressive signings.

If that happens Tottenham could have finally solved a problem that has held them back for years. Could this new partnership be a defining moment in the new era under De Zerbi?

Whether De Zerbi opts for a 4-2-3-1 or a system featuring a back three and double pivot, Tonali and Fernandes look set to become the foundation of his midfield.

On paper, one brings control while the other brings energy and progression, a combination Spurs have lacked for years. If the partnership develops as expected, Tottenham may finally have the platform to challenge consistently at the top end of the Premier League once again.