Tottenham are set to prioritise strengthening their defence this summer, but will have to sell players first amid significant financial constraints.
Spurs announced losses of £63.9million in November and have been hit harder by the pandemic than most, so will aim to sell a host of players in the hope of raising funds and freeing up wages.
Sportsmail understands some intermediaries have already been told that the club must sell before they buy, though there is an element of posturing in that stance ahead of what will be a difficult window to navigate for most clubs.