Spurs were expected to have as much as £100 million available during this window, and this move offers an early indication of how they intend to use it.
Souza, 19, may not be a name that immediately excites the fanbase, but he is regarded internally as a high-quality talent who aligns with the club’s long-term vision.
An attack-minded left-sided defender, his profile fits Tottenham’s desire to play in a front-footed manner - something supporters will feel has been lacking under Thomas Frank.
The deal is being finalised at around €15 million, with the player expected in London by Monday to complete the move.
While Souza will not be an instant headline-grabber, Spurs see this as an important first step in laying foundations for 2026, following a frustrating first half of the season. Crucially, this is a player the club targeted decisively and with clear intent.
In late December, it became evident that reinforcing the left side of defence was a priority for Tottenham, and developments accelerated quickly. By New Year’s Day, the opening day of the transfer window, Spurs were formally in talks with Santos and submitted opening offers.
Clubs are often cautious about recruiting from Brazil in January, particularly when immediate impact is required, due to the adjustment period involved for players.
However, Tottenham believe Souza’s qualities justify bringing him in now - especially as they seek greater depth in the position.
There was also interest from other English and European clubs, prompting Spurs to act swiftly to avoid missing out to a rival.
Initial discussions began at around €8 million, but negotiations had risen to almost double that figure by the time they were making agreements on Thursday.
With the deal now close to formal completion, Tottenham are expected to turn their focus to other areas of the squad.
Strengthening the left side of the attack remains a priority - and progress on an additional figure for the front line is anticipated next week.
