Tottenham boss Mauricio Pochettino is willing to see 12 players leave this summer.
The Evening Standard says Pochettino has been disappointed by Kieran Trippier's form this season and believes an upgrade is required in that position, with Crystal Palace's Aaron Wan-Bissaka a target.
That means Serge Aurier is also up for grabs if buyers can be found for the pair.
Manchester United had been keen on Toby Alderweireld last summer with Spurs willing to let him go for the right price, but the deal didn't materialise.
Pochettino would likely accept an offer for the Belgian if the price tag is met while Danny Rose could also go.
Other names on the list include Erik Lamela, Moussa Sissoko and Victor Wanyama while a decision may have to be taken on Christian Eriksen.
Fernando Llorente will also be sold if the right offer comes in while forgotten men Vincent Janssen and Georges-Kevin Nkoudou will go.