Christian Eriksen is set to reject Tottenham's attempts to sell him in January.

Spurs manager Mauricio Pochettino is believed to be annoyed that Eriksen has remained at the club despite the midfielder making it clear throughout the summer that he wanted a fresh challenge, says the Daily Mail.

The decision to make Eriksen a substitute for Tuesday night's Carabao Cup shock at Colchester, where he missed a penalty in the shootout defeat, indicates the Argentine's dissatisfaction.

Nevertheless, Eriksen will not be forced out in the next transfer window which will exasperate the club and Pochettino.

Sources claim Spurs could be willing to accept £30m as they look to recoup some of his true value.

Eriksen wants to join an elite European club and knows he will have better options if he is available for nothing next summer.