Tottenham are ready to shift out three senior players.
Giovani Lo Celso, Tanguy Ndombele, Harry Winks and Sergio Reguilon are all transfer listed and surplus to requirements under Antonio Conte, with the futures of the likes of Bryan Gil and Japhet Tanganga also subject to doubt.
Italian transfer expert Fabrizio Romano reports that Villarreal are working on a deal for Lo Celso after his successful loan spell at the club, while they have also discussed a separate transfer for Ndombele.
Meanwhile, AS reports Valencia are lining up Gil as a replacement for the Wolves-bound Goncalo Guedes.