Skysports.com understands Tottenham Hotspur have won the race to sign Sheffield United duo Kyle Naughton and Kyle Walker.
The young full-backs have been at the centre of a transfer battle between Spurs and Premier League rivals Everton over the past week.
Everton agreed a deal with the Blades for Naughton over a week ago, only for Spurs to make a move for the England Under 21 international and Walker.
That prompted the Toffees to follow suit by also trying to include Walker in their deal to take Naughton to Goodison Park.
Toffees chairman Bill Kenwright confirmed on Thursday that Naughton had still to have a medical, but it now appears he is on his way to Tottenham.
It is understood that Naughton and Walker will agree to move to White Hart Lane in preference to joining David Moyes' side.
Walker is expected to be loaned back to the Blades for the season, while Naughton will push for a place in Harry Redknapp's starting line-up.