Tottenham boss Mauricio Pochettino will reportedly listen to offers for as many as 12 players this summer.
Spurs failed to add any players last summer and Pochettino is planning an overhaul of his squad at the end of the season.
Pochettino is ready to make a dozen players available for transfer, including England right-back Kieran Trippier.
The Standard reports Pochettino has been disappointed by Trippier's form this season and believes an upgrade is required in that position, with Crystal Palace's Aaron Wan-Bissaka a target.
That means Serge Aurier is also up for grabs if buyers can be found for the pair.
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Manchester United had been keen on Toby Alderweireld last summer with Spurs willing to let him go for the right price, but the deal didn't materialise.
Pochettino would likely accept an offer for the Belgian if the price tag is met while Danny Rose could also go.
Mirror Sport exclusively revealed this week that Spurs are leading Manchester United and PSG in the race to sign Ryan Sessegnon following Fulham's relegation.
Other names on the list include Erik Lamela, Mouss Sissoko and Victor Wanyama while a decision may have to be taken on Christian Eriksen.
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The Dane will be in the final year of his contract in the summer and talks over an extension have stalled amid Real Madrid interest.
Fernando Llorente will also be sold if the right offer comes in while forgotten men Vincent Janssen and Georges-Kevin Nkoudou will go.
Spurs are also on the lookout for a new central midfielder this summer as they look to cement a title challenge in their new stadium next term.
