The Italian has spent heavily ahead of the 2026/27 Premier League campaign after guiding Spurs away from relegation at the end of last season.
De Zerbi has already splashed the cash with £237M spent on Jan Paul van Hecke, Sandro Tonali and Mateus Fernandes plus free transfers for Andy Robertson and Marcos Senesi.
That has been balanced against an estimated £70M brought in by player sales with Lucas Bergvall and Guglielmo Vicario both tipped to move on as part of an ambitious squad overhaul.
De Zerbi was bullish over his next move - as Spurs opened up their preseason campaign with 2-0 win over Auckland FC - with more new faces expected.
"It's not finished yet, our transfer market. I think we can be happier at the end of this transfer market, because I spoke a lot to the owner, the board and they want to build a very strong team for this season - but to make the base for the future to become great again."