Spurs aim to bring Negredo to London rather than Manchester.
Both clubs want to bolster their attacks in this transfer window with Spurs and City only having two recognised first team forwards on their respective books.
The sale of Carlos Tevez to Juventus leaves the Citizens with just Sergio Aguero and Edin Dzeko, whilst Tottenham were criticised last season for trying to operate with only Jermain Defoe and Emmanuel Adebayor and are also in the market for strikers.
Sevilla’s sporting director Monchi has revealed that two English clubs are in the race to sign Negredo, but refused to give any names, whilst Atletico Madrid have dropped out as they look to sign a replacement for Radamel Falcao.
Negredo has been followed by several top European clubs having scored 86 goals in four seasons at the Ramón Sánchez Pizjuán Stadium, since joining from Real Madrid in 2009.
The 27-year-old has impressed so much in his home country that the forward has been called up to the Spanish national team on several occasions – despite such strong competition for places.
Negredo has earned 14 caps for Spain since the striker made his debut in 2009 in a World Cup qualifier against Armenia, scoring six goals.
City are still the favourites to secure the Sevilla man but Spurs will be doing all they can to upset the odds and bring the Spaniard to White Hart Lane instead.
Watch impressive skills and goals from Negredo here: