Tottenham will hand Mauricio Pochettino a £120m budget to sign new players this summer ahead of their move to their new stadium.
Spurs will also hand Pochettino additional funds should they lose Toby Alderweireld, who has just one year remaining on his contract, according to the Independent.
Newcastle's Jamaal Lascelles and Ajax's Matthijs De Ligt, who played previously with Davinson Sanchez, are targets to strengthen at the back.
Crystal Palace's Wilfried Zaha could be another addition to Spurs, while Pochettino could raid West Brom if they're relegated for Jonny Evans and Jay Rodriguez. Mousa Dembele could join Alderweireld in leaving Spurs this summer though.