Tottenham are set for a busy transfer window and one that will include both incomings and outgoings. Spurs have already started doing business, confirming the signing of Ivan Perisic on a two-year deal last week.
The Croatian is expected to be followed by a number of other new signings that Antonio Conte hopes can be secured this summer. With the attractive location, stadium, facilities, manager and now Champions League football, it will hopefully make Fabio Paratici's job slightly easier when trying to attract players.
However, there is still a lot of work to be done to strengthen the 52-year-old's squad and outgoings are just as important as new arrivals. This will include some who are not getting game time in Conte's current side, who will be looking to move on, especially with the World Cup at the end of the year.
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Others who may look to move on - or may be forced to - are those coming back from loan spells. Tottenham have had a number of players away temporarily this season, with some making their exit before Conte's arrival.
During the January transfer window, the Italian saw three of his players go out on loan. Tanguy Ndombele returned to Lyon, Giovani Lo Celso has spent the second half of the season at Villarreal and Bryan Gil has been trying to develop at Valencia.
The trio cost a total of £127.5million when they made their moves to north London. Ndombele was the first to join, with a fee believed to initially be £42million, plus add-ons.
A month later, in August 2019, the Argentine made the move to Tottenham on a season long loan deal. This was then made permanent with a transfer fee of £27.3million plus the £15million loan deal.
Gil only made the move to Spurs last summer in a swap deal with Erik Lamela, believed to also have involved £22.5million. The Spaniard spent the second half of the season on a return to his home country, after struggling to settle in to playing in the Premier League.
All three will return to N17 this summer, but what the future holds for them still raises questions. Gil's future is arguably the most uncertain as he hasn't had many opportunities to show his potential in a Tottenham shirt, making just nine Premier League appearances, totalling 86 minutes.
The 21-year-old needed to go away to develop, both on the pitch and off the pitch physically. Therefore, a new loan move to a Premier League club could prove beneficial, where he will get regular game time and be able to develop within English football.
Lo Celso has already had interest from La Liga clubs, with the Argentine struggling to fit into Conte's system after his arrival. The 26-year-old made 16 league appearances for Villarreal, producing a goal, an assist and some solid performances as the Spanish side reached the semi-finals of the Champions League.
However, whether he could return to north London and slot into the regular XI, doesn't seem like a definite outcome. This is the same case for Ndombele, whose last game in a Spurs shirt ended in him coming off the pitch to a stadium full of boos.
Making things even worse, the Frenchman's return to Lyon didn't go to plan with the 25-year-old having to deal with being in and out the team again towards the end of the season. Ndombele made 11 league appearances and didn't exactly consistently impress.
There will now have to be decisions made from both the players' and the club's perspective, to decide the best outcome for all parties. But that could come at a loss for Daniel Levy and Tottenham. According to CIES valuations - and taking figures at the highest end of their values, Spurs could expect to make up to £102million if they sold the trio permanently.
This would already come at around at £25million loss compared to what they paid, and that figure is likely to be the most they will get for the players. This is something ex-Lilywhites goalkeeper Paul Robinson admitted his former club are going to have to come to terms with.
"They are not going to get anywhere near the amount they bought them [Lo Celso and Ndombele] for. They have been deemed not good enough for Antonio Conte’s squad," Robinson told Football Insider.
"Lo Celso is a top player and I’m a big fan of his. But he does not fit into the way Conte wants to play. Somebody will pick up Lo Celso.
"Ndombele has a real attitude problem. Multiple managers have struggled to get the best out of him. When he is at his best he is top class. That is why they paid so much money for him. His attitude and application has not been good enough though.
"Regardless of who signs those three players, Spurs are going to make a huge loss." There won't be as much fear as to if Tottenham can sell the trio, it more comes down to how much they can make from the sales.
The Lilywhites only recently received a £150million investment from ENIC, money that will largely go to backing Conte this summer. This does give Spurs a major boost and means losing out on some money, although far from ideal, may not effect them too much.
The Italian needs to go into the next campaign with a strong squad, which is balanced and has all the right players for his system. If he doesn't see the trio fitting into that, Spurs must be ruthless and move them on, which will show another major step in the right direction for the club.
