Spurs boss Mauricio Pochettino is under no pressure to sell his stars, however, £1billion was spent on their new stadium, which officially opened on Wednesday.
The Evening Standard report right-backs Kieran Trippier and Serge Aurier are among the names that will be put on the transfer list.
Aurier has failed to hold down a regular starting place since joining from Paris Saint-Germain in 2017, while Trippier has had a disappointing season so far.
The England international, who starred for his country at last summer’s World Cup, admitted he ‘could have done better’ this term.
Crystal Palace right-back Aaron Wan-Bissaka is believed to be on Tottenham’s radar.
Spurs were willing to sell Danny Rose and Toby Alderweireld last summer, while Vincent Janssen, Victor Wanyama, Georges-Kevin Nkoudou and Fernando Llorente – players who have all struggled for first-team minutes this season – are likely to leave the club at the end of the campaign.
Real Madrid target Christian Eriksen is yet to agree fresh terms with Spurs and is set to enter the final year of his contract, along with Alderweireld and Jan Vertonghen.
The availability of those 12 players is believed to be due to Pochettino’s hopes of taking Tottenham to the next level.
Lucas Moura was the last player Tottenham spent money on when they paid Paris Saint-Germain £23million in January 2018.