Tottenham are reportedly ready to sell every single member of their squad apart from nine players, as they plan to transform the team over the next three windows. Spurs, while in the middle of a relegation battle, are aware that they need to raise funds in order to compete at the top once again, and will make some cut-throat decisions to get there.

Club captain Cristian Romero, who has hit out at the Spurs hierarchy this season, may lead the departures. The Argentine will have no shortage of admirers, including Atletico Madrid, the team he is available to face in the Champions League after serving a four-match domestic suspension.

The Telegraph claim that Spurs could be willing to cash in on Romero, and see the tie against Diego Simeone's outfit as a potential audition for the defender.

He was valued at over £60million a year ago, before signing a new contract and being handed the armband, and could be just one of many sales in order to finance a summer overhaul.

Romero could be joined out of the door by Pedro Porro and Guglielmo Vicario, who have both been linked with moves away amid public frustration from fans.

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There is expected to be a greater focus on leadership in terms of incomings, highlighted by the January pursuit of Liverpool vice-captain Andy Robertson.

And such is the reality of their situation, only nine players are considered ideal candidates to stay, going into next season.

They are: Micky van de Ven, Dominic Solanke, Conor Gallagher, Mohammed Kudus, Xavi Simons, Archie Gray, Lucas Bergvall, James Maddison and Dejan Kulusevski.

There are even suggestions that Van de Ven could be tempted with a move away, with Liverpool among the teams linked.

Currently 16th in the table and just one point above the relegation zone, Spurs' issues would be exasperated if they do drop to the Championship.

In January, CEO Vinai Venkatesham admitted that the team ahs "fallen short" this season and they are not exempt from financial rules, potentially fuelling a summer fire sale.

"We believe in our current squad, but must add more quality, experience, and leadership to compete consistently at the highest level," the chief wrote in a lengthy statement. "Doing so requires a more proactive approach to recruitment, alongside a wage structure that supports our ambition.

"We are fully focused on strengthening the squad in January where the right opportunities exist, while recognising that the most significant player trading activity typically comes in summer windows. Our priority is to make signings that genuinely move us forward, and we will be disciplined against that aim.

"Player trading is also about knowing when to sell and being decisive about moving players on who are not part of our future. Doing so is essential to maximising value and managing our financial fair play obligations. Despite common belief, we are not immune to these rules and must carefully manage our squad development plans against them."