Daniel Levy would have to view selling Tottenham Hotspur's Moussa Sissoko as a major success

Tottenham's French midfielder Moussa Sissoko (L) clears the ball ahead of APOEL FC's Brazilian defender Carlao (C) during the UEFA Champions League football match between Apoel FC and...

Tottenham Hotspur midfielder Moussa Sissoko has been linked with a £22 million move to Valencia.

Moussa Sissoko of Tottenham Hotspur and Marko Arnautovic of West Ham United battle for the ball during the Carabao Cup Fourth Round match between Tottenham Hotspur and West Ham United at...

According to The Sun, Valencia want to sign Moussa Sissoko from Tottenham Hotspur for £22 million in the January transfer window, and that deal would have to be regarded as a major success for Daniel Levy.

Sissoko cost Spurs £30 million back in 2016, but his value plummeted after what was a torrid campaign last season.

Sissoko looked nowhere near the standard required to represent Tottenham during his first year at the North London club, and it seemed that he had no future for Mauricio Pochettino’s side last summer.

Spurs, though, fended off loan offers for Sissoko - with Levy standing firm over his valuation of the French international.

Moussa Sissoko of Tottenham Hotspur celebrates scoring his sides fourth goal during the Premier League match between Huddersfield Town and Tottenham Hotspur at John Smith's Stadium on...

Clubs from around Europe attempted to bring in Sissoko on the cheap, but Spurs decided against selling him.

That decision was a risk, as another poor year would have seen Sissoko’s value hit rock bottom.

However, the former Newcastle United man has improved this term - and has featured fairly regularly.

While there are still some doubts over Sissoko’s quality in the long-term, he has managed to restore some credibility and his rise in value is a representation of this.

Moussa Sissoko of Tottenham Hotspur in action during the UEFA Champions League group H match between Real Madrid and Tottenham Hotspur at Estadio Santiago Bernabeu on October 17, 2017 in...

Although Spurs look unlikely to recoup all the money they paid for Sissoko, they now look set to only make a relatively small loss on the midfielder.

And Levy will view that as a major victory, considering the low value of the offers that were made for the 28-year-old only a few months ago.

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