Tottenham defender Eric Dier is close to completing a move to Bayern Munich for a fee of 4m euros (£3.4m).
Dier, 29, has been pictured in Germany before having a medical with the German champions.
The England international has been out of favour under Spurs boss Ange Postecoglou, making four Premier League appearances this season.
Spurs are set to complete the signing of Genoa centre-back Radu Dragusin for around £25m.
Dier joins former Tottenham and England team-mate Harry Kane at 32-time Bundesliga champions Bayern.
Spurs’ record goalscorer moved to the club in a deal worth an initial £86.4m in August and has scored 25 goals in 22 games.
Dier, who only has six months left on his current Spurs deal, has been capped 49 times by England but struggled to claim a first-team place for Tottenham this season.
Postecoglou said his side could afford to lose Dier, despite injury problems in defence.
Cristian Romero and Micky van de Ven have both suffered with injuries this season and Postecoglou has played full-backs Ben Davies and Emerson Royal in central defence in recent weeks to cover gaps in the back line.
Dier joined Tottenham in a £4m deal from Portuguese side Sporting Lisbon in 2014 and has made 274 Premier League appearances, but he has started only one league game this season.
Spurs have already been active in the transfer window, bringing in former Chelsea striker Timo Werner on loan from RB Leipzig with Romanian Dragusin close to joining the club and defender Djed Spence heading in the other direction as part of a 25m euros (£21.5m) deal.
Tottenham, fifth in the Premier League, are next in action on 14 January at Manchester United.
Bayern Munich are second in the Bundesliga, four points behind leaders Bayer Leverkusen but with a game in hand as they look to become German champions for a 12th successive time.
