Andros Townsend and Aaron Lennon are two of 11 players considered for the transfer list, according to Matt Law of The Telegraph, who believes Mauricio Pochettino is ready to listen to offers for the English pair along with Roberto Soldado, Michael Dawson, Benoit Assou-Ekotto, Kyle Naughton, Vlad Chiriches, Sandro, Etienne Capoue, Nacer Chadli and Mousa Dembele.
If Spurs were even successful in selling half of those mentioned, then £44 million could be raised as Dawson carries a £6 million price-tag, Soldado has a market worth of £13 million, Sandro is valued at £15 million while Towsend and Lennon could cost £5 million each.
Such funds would help finance deals for a number of the club's primary transfer targets, including centre back Mateo Musacchio, who is reportedly available for £17 million and Memphis Depay, a superstar-in-the-making at PSV Eindhoven whose market value has shot up from £10 million to £15 million thanks to his exquisite cameo appearances for the Netherlands national football team at the World Cup.
With Depay, Tottenham would be getting a far superior winger than the two they are hoping to offload. As this recent HITC:Sport Opta data study demonstrates, the Dutchman - in World Cup duty alone - was responsible for creating an assist every 176 minutes, scored every 88 minutes and enjoyed a shooting accuracy of 66%.
Townsend and Lennon's statistics pale in comparison to the 20-year-old.
Toby Alderweireld has also been mentioned as a Tottenham target, while the club have been linked with Morgan Schneiderlin, Loic Remy, Wilfried Bony and Moses Simon.