Tottenham criticised for low summer spending with Liverpool ace highlighted as missed opportunity.
Spurs' net spend of minus £10 million was highlighted as being too tight, investing less than Brighton and Crystal Palace.
Tottenham are 18 points behind title rivals Manchester City already, with Pep Guardiola's side benefiting from signing Spurs defender Kyle Walker.
One missed opportunity who was highlighted was Liverpool's Mohamed Salah, who could have fitted into Tottenham's stringent wage structure.
The report wrote: "Nobody expects Tottenham to compete with the financial might of the Manchester clubs or Chelsea but could they have challenged Liverpool for Mo Salah, who is on £90,000 a week?"
Salah has gone onto become a sensation in his first few months in the Premier League.
The Egyptian international is the league's top goalscorer, with 12 goals compared to Harry Kane's 10.
Spurs beat Liverpool 4-1 last month but the two teams have been on different trajectories since.
Injuries have left Spurs short in key areas, but the real problem has been the fact they only signed one attacking player in the summer, an ageing Fernando Llorente who is yet to score.
Paying up for Salah could have been the move they needed to make.