In February, there were negotiations for Tinubu to join Tottenham Hotspur.
By Johnson Atoukudu:

Sam Ayomide Tinubu, an 18-year-old midfielder of Anglo-Nigerian descent, is on the verge of finalizing a transfer to Manchester City from Stevenage, an English League One team.
According to ALLNIGERIASOCCER’s report, Tinubu will join the reigning UEFA Champions League champions as a free agent after rejecting a new contract from Stevenage. Tottenham Hotspur and Nottingham Forest were also interested in acquiring the talented player, whose versatility is highly regarded.
Regarding the financial aspect, Stevenage will receive compensation for Tinubu, who progressed from their academy and became the youngest-ever player to feature for the club in the Football League. He made his senior debut against Oldham Athletic on October 16, 2021, at the age of 17 years and 18 days.
In February, there were negotiations for Tinubu to join Tottenham Hotspur, but the deal fell through due to Stevenage’s demand for a £300,000 fee. However, they now lack the authority to impede his move to Manchester City.
Tinubu is expected to sign his contract with Manchester City after the holiday period, with the possibility of being loaned out for the 2023/2024 season.