The Seagulls have already agreed to sign Andy Robertson and Marcos Senesi on free transfers from Liverpool and Bournemouth, respectively, while more defensive improvements are in the pipeline.
Spurs are also looking to cash in on Cristian Romero as his valuation remains high, and Micky van de Ven's potential exit from north London shouldn't be ruled out.
That is why De Zerbi could revisit his former club Brighton & Hove Albion to prise Jan Paul van Hecke to the club, while Tottenham have also shown an interest in his Dutch teammate Bart Verbruggen.
The Lilywhites are targeting a new No. 1 after agreeing to let Guglielmo Vicario return to Italy this summer, while Antonin Kinsky isn't seen as a long-term solution to their goalkeeper troubles despite impressing towards the end of the season.
Verbruggen is therefore being targeted by the Spurs hierarchy along with Van Hecke, and according to TEAMtalk, the duo would "both be open" to joining Tottenham this summer despite the club's absence from the Champions League.
Brighton's Carlos Baleba has also been placed on their transfer wishlist, as De Zerbi looks to raid his former club for some of the Premier League's best talent.