Ange Postecoglou has made a positive impact at the North Londoners since his arrival in the summer, keeping the club in contention for the top four of the Premier League despite injuries to key players.
At a time when Spurs sit in fifth place in the standings, they have been busy in the transfer market, already acquiring players in Radu Dragusin and Timo Werner who are expected to become important members of the first team.
However, there has also been a desire to part ways with a number of out-of-favour players, that proving as much of a priority as bringing players into the club.
Hugo Lloris, Eric Dier, Djed Spence and Sergio Reguilon have all moved elsewhere, either on permanent or loan agreements, to reduce squad numbers and the wage bill.
Spurs are currently going through somewhat of a selection crisis, a consequence of players either being injured or away on international duty at the Africa Cup of Nations or Asian Cup.
Nevertheless, according to Football Insider, there is still a willingness to part ways with the likes of Ryan Sessegnon and Bryan Gil.
Left-sided player Sessegnon has recently returned from a long injury layoff to feature for seven minutes in the FA Cup victory over Burnley.
That said, having seen his development disrupted and the chances of regular football at Spurs in 2023-24 remote, Postecoglou is prepared for the Englishman to go out on loan.
The same can be said for Bryan Gil despite the playmaker having been used regularly off the substitutes' bench over the Christmas and New Year period.
Fiorentina and Real Sociedad have each been strongly linked with the Spaniard, and a third loan exit away from Spurs will be considered for the right loan fee.
A report in the Daily Mail claims that Japhet Tanganga will also be going out on loan, this time to Championship side Millwall.
Tanganga failed to make a single appearance in the Bundesliga for Augsburg in his time with the German side during the first half of the campaign.