New Tottenham chief Fabio Paratici is in agreement with incoming manager Paulo Fonseca about a transfer priority this summer.
Former Roma coach Fonseca's appointment will follow on from Paratici's arrival as director of football, who will oversee Tottenham's work in the transfer market.
Football.London reports the pair have already started work on building a coaching staff to work with Fonseca.
But the report also adds that signing a new centre-back this summer will also be the first transfer priority.
It is suggested that Spurs already have close to £20million incoming this summer to help fund a move for a new centre-back.
Juan Foyth will join Villareal on a permanent basis with the La Liga outfit paying £12.8million while another £5m could come from Marcus Edwards joining Sporting Lisbon from Vitoria due to a 50 per cent sell-on clause.