Tottenham have made their first offer for Cody Gakpo as they look to get a deal over the line with Liverpool before the transfer window slams shut.Tottenham Hotspur have now turned their attention to securing forward options this summer transfer window after splashing £237 million on defensive and midfield options.Spurs have also been busy with sales all through the summer, racking up as much as £204.2 million from ten departures so far.Tottenham net spendFeeIncomingsAndrew RobertsonFreeMarcos SenesiFreeMartin DubravkaFreeJan Paul van Hecke£52mMateus Fernandes£85mSandro Tonali£100mTotal spent£237mOutgoingsLuka Vuskovic£50mWill Lankshear£20mRadu Drăgușin£21mAlejo Veliz£7.7mAlfie Devine£6mTynan Thompson£8mManor Solomon£7mCristian Romero£34.1mDjed Spence£30mAshley Phillips£20mTotal received£204.2mTottenham’s net spend£32.8mWith significant fees having now been received from sales, Spurs do have enough cash to splash as they aim to bolster their forward line ahead of next season.Photo by Liverpool FC/Liverpool FC via Getty ImagesTottenham make £60m offer for Liverpool’s Cody Gakpo as agreement in principle emergesCody Gakpo is a player who has been on Tottenham’s radar for some time. Roberto De Zerbi is a fan of the Dutchman and is keen on bringing him in this summer.However, Tottenham must first agree on a fee for Gakpo with Liverpool before a move can be sanctioned this transfer window.According to reports from Netherlands’ SoccerNews, Spurs are now believed to have made their first move for the 27-year-old winger.It is claimed that a £60 million offer has been sent in by the Lilywhites for Gakpo, which Liverpool are understood to be considering.Reports from the Netherlands also claim that a transfer is becoming a realistic prospect.Spurs optimistic despite Liverpool stanceAgreeing personal terms with Gakpo is not expected to be an issue for Spurs, with the same report stating that an agreement in principle has already been reached between the Dutchman and the Lilywhites.However, Spurs‘ £60 million is expected to be rejected by the Reds, who are aiming to secure a higher fee for the wide forward.Regardless, the general feeling is one of optimism from both sides, with confidence that a deal will be agreed this summer.READ MORE: Tottenham team news vs Hoffenheim as Roberto De Zerbi makes key selection callsThe post Tottenham submit opening offer for Cody Gakpo after agreement in principle appeared first on Spurs Web.