The Daily Mail says Spurs are looking to sign a new goalkeeper this winter, and Martínez is the name at the top of their wish list.
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Villa are ready to sell the goalkeeper in January, which opens up the possibility of a transfer.
However, it is unclear how Martínez views Tottenham's interest. Any move is likely to see the Argentine compete with Italy's No1 Guglielmo Vicario as Tottenham's senior keeper.
Martinez's contract with Aston Villa extends until the summer of 2029.
