After being dropped due to poor timekeeping for their European Super Cup defeat to PSG, the Daily Mail says Spurs are prepared to sell the midfielder.
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Roma are keen and see Bissouma as a potential replacement for Manu Kone, who is wanted by Inter Milan.
Spurs are willing to sell at a starting price of £20m.
Bissouma has effectively become surplus to requirements for manager Thomas Frank after the arrival of Joao Palhinha from Bayern Munich this summer.