Mauricio Pochettini is willing to sell strikers Emmanuel Adebayor and Roberto Soldado in order to raise funds to revamp his squad, according to the Daily Mirror.
The Argentine head coach will listen to offers for the pair in a bid to raise the funds required to stamp his authority on Tottenham's squad this summer.
Spurs paid over £5.5m for the services of Adebayor in 2012 after impressing during an initial season-long loan from Manchester City.
The Togo international has a good goal-scoring record for the White Hart Lane club with 40 goals coming from 96 appearances.
Spanish international Soldado has failed to live up to his club-record £26m transfer fee, scoring 11 goals from 36 games in all competitions since joining the club from Valencia last summer.