Mauricio Pochettino wants to refresh his squad ahead of Spurs’ first full season in their new stadium.
The Argentinian has identified midfield as an area in particular need of strengthening, with Christian Eriksen keen to depart north London this summer.
Tottenham have identified Real Betis’ Lo Celso and Lyon’s Ndombele as key targets.
And the Champions League runners-up are prepared to submit bids in excess of the £42m they paid Ajax for defender Davinson Sanchez.
Betis rejected Spurs’ £53m ofer for Lo Celso last week, while Ndombele is valued at around £71m by Lyon.