Mauricio Pochettino is believed to have been told that no new signings will be made until a couple of players leave the club, but Michael Dawson and Gylfi Sigurdsson are both refusing to head out of White Hart Lane, according to The Mirror.
Chairman Daniel Levy wants £15 million from the sales of Dawson and Sigurdsson before bringing in three new faces, with deals for Swansea's Michel Vorm and Ben Davies as well as Nottingham Forest's Jamaal Lascelles all believed to have been lined up.
Sigurdsson, who is valued at £10 million, was tipped to make the move back to Swansea with Vorm and Davies heading in the other direction, though Crystal Palace are also keen on the Icelandic midfielder who wants to stay with Tottenham to impress Mauricio Pochettino.
Dawson is a £5 million target for Hull City, though the move has stalled because the centre-back wants a four-year deal with The Tigers, who want the Englishman to get a pay-off from Spurs to help the deal progress.
Any move for the promising Forest defender Lascelles is waiting on the departure of Dawson as Spurs look likely to miss out on three deals unless they can convince Sigurdsson and Dawson that they are surplus to requirements at the club.
Pochettino's arrival has breathed new life into Tottenham, and there is already a sense of unity amongst the players as they are refusing to be sold.
Dawson and Sigurdsson may see moves away from the club as a step backwards, and will be keen to continue fighting for Champions League football with The Lilywhites if the new manager has a place for them in his team.
Spurs made seven signings last summer and do not need to add too many new faces ahead of the new campaign, as the likes of Erik Lamela and Roberto Soldado will hope to improve this season and prove their worth under Pochettino.
However the defence is in need of some improvement, and a left-back has been needed for at least a couple of years now with Ben Davies lined up as the man for the role.
That deal has now apparently stalled as negotiations with Swansea prove difficult, though Michel Vorm may no longer be targeted as Hugo Lloris has committed his future to Tottenham by signing a new five-year contract.
Lascelles would be another good acquisition if he were to make the switch, but that may have to wait until another former Forest centre-back moves on with Michael Dawson holding up any deal.