Tottenham are set to reignite their interest in Christian Benteke by making a £28 million bid for the Aston Villa striker in January, according to the Daily Star. The Belgian was a target for Spurs over the summer and a move looked certain when he handed in a transfer request, only to then withdraw it and sign a new four-year contract at Villa Park. However, that hasn't deterred the Lilywhites, with manager Andre Villas-Boas set to try his luck again in the New Year as he seeks to continue his side's incredible spending spree this season. The Portuguese boss shelled out over £100 million on the likes of Roberto Soldado, Christian Eriksen and Erik Lamela in the last window to compensate for the world-transfer-record sale of Gareth Bale to Real Madrid. But the spending doesn't look to stop there with Spurs keen to offload Jermain Defoe and Emmanuel Adebayor and bring in a new attacker. The London club are hoping that the big-money offer for Benteke, which would see the Midlands club rake in four times what they paid for the starlet less than 18 months ago, will be enough to seal the deal. However, Liverpool and Arsenal also maintain an interest in the striker, and could pose competition to Tottenham in a compelling three-way January scrap.