Tottenham Transfer News: Latest Rumours on Dele Alli and Ben Gibson

Manchester City have reportedly given up in their attempts to sign Tottenham Hotspur stars Dele Alli, Kyle Walker and Danny Rose after deeming the trio unrealistic targets. Meanwhile, Spurs have turned their attention to Middlesbrough's Ben Gibson.

Manager Pep Guardiola's side were being linked with moves for Alli and other British Spurs stars in order to improve their homegrown contingent. However, Sami Mokbel and Jack Gaughan of MailOnline reported that is no longer the case.

City sporting director Txiki Begiristain is understood to have decided Alli, Walker and Rose are "too difficult to sign," especially while second-placed Tottenham sit two places and seven points above Guardiola's side in the Premier League table.

The news will come as music to the ears of Tottenham supporters as they look to establish a new dynasty at White Hart Lane. Premier League legend Alan Shearer recently hailed the talents of Alli in particular after he was omitted from the Professional Footballers' Association Players' Player of the Year shortlist:

The England international has become arguably the most valuable component for Spurs manager Mauricio Pochettino since joining from MK Dons in 2015, although City may have been one club with the means to buy him.

Former Manchester United midfielder Roy Keane spoke on ITV's highlights show and argued that City need to enact a squad overhaul this summer following last month's UEFA Champions League round-of-16 exit at the hands of AS Monaco, per the Mirror's Thomas Bristow:

"

With the team tonight, they didn't have enough defensive minded players when you see the goals they have given away.I think where Pep wants to bring Man City, that's competing in the Champions League and Premier League, he simply doesn't have the players to do it. The Man City players are just not good enough to get to that level.

You need a big setback in a big game to confirm it and to say to the owners; we need to get four, five, six top quality players into the club. Otherwise when they are at this stage of the competition again next year, they are going to have exactly the same problems.

"

Spurs already boast one of the Premier League's finest defences with the likes of Jan Vertonghen, Toby Alderweireld and Eric Dier in fine form. However, the Telegraph (h/t Kevin Beirne of Football.London) reported Tottenham will encounter competition from Leicester City if they pursue the 24-year-old.

The Telegraph's John Percy revealed the Foxes are ready to fork out £30 million for his signature, a price Spurs could deem too steep for their pursuit considering he wouldn't be guaranteed a starting spot.

Chelsea are also mentioned as being one of the other Premier League parties interested in a move for Gibson, and with captain John Terry possibly leaving the club this summer, they're in more desperate need of his talents.

Gibson has impressed at the Riverside Stadium this season and was rewarded for his form with his first England call-up in March, when Three Lions manager Gareth Southgate spoke of his admiration of the defender:

Similarly to Belgium international Vertonghen, Gibson can play in central defence or in a left-back role, and that malleability is one of the features attracting attention from some of England's major powers.

Spurs may find the competition among top-flight teams chasing Gibson is too fierce this summer, although that could all change depending on whether Boro manage to retain their Premier League status past this season.