The Telegraph says Spurs will invite offers for every member of the squad - bar nine players.
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Those being made available include Cristian Romero, Pedro Porro and Guglielmo Vicario.
The players that will not be moving are: Micky van de Ven, Dominic Solanke, Conor Gallagher, Mohammed Kudus, Xavi Simons, Archie Gray, Lucas Bergvall, James Maddison and Dejan Kulusevski.
However, Van de Ven is on the radar of Liverpool and Barcelona ahead of the summer market.
As it stands, Spurs sit in 16th place on the Premier League, one point above the dropzone.