Tottenham are set to offer striker Jermain Defoe plus £5m in exchange for Sunderland's Asamoah Gyan.
Tottenham are planning a £22m bid for Manchester United striker Dimitar Berbatov and defender Jonny Evans.
Former Chelsea coach Ray Wilkins has told Tottenham they are wasting their time trying to keep midfielder Luka Modric. Spurs have told the Croat he would not be allowed to leave White Hart Lane, but Wilkins believes he will soon join Chelsea, who had a £22m bid rejected this summer. "I think it will be extremely difficult for Tottenham to hold on to Modric if you look at the numbers being thrown around."
However, Tottenham are prepared to offer Modric £80,000-a-week to stay at the club.