Lots of suggestions seem to me to be shaped by our ever lowering expectations for ourselves since 2019. If Spurs want to be a power, they need to start how they intend to finish. Summerville, Jones, Hackney (!) are all nothing signings that follow the Solanke, Richarlison, Sarr level. We cannot continue with that level of player and that idea of ourselves. Here is my idea with valuations according to Transfermarkt:
Out (sell): Solanke (35 M), Richarlison (28 M), Vicario (23 M), Romero (50 M), Sarr (32 M), Dragusin (20 M), Bissouma (release), Odobert (Januray 20 M) = 208 million
Out (loan): Bergvall, Gray, Vuskovic, Souza, (all children unclear how good they actually are for the level of the Premier League);
Keep: Danso, Pahlinha, Maddison, Udogie, Tel, Kudus, Kulusevski, Porro, Spence, Bentancur, Kinsky, VDV, Moore (these are the best level we currently have and should for next season be the lowest level, the bottom line)
Buy: Gibbs-White (60 M); Robertson (free), Stones (free), Senesi (free); Evanilson (35 M), Scott (40 M), Sa (5 M GK); Savinho (40 M) , Igor Thiago (50 M) = 230 million
Total Cost = 22 million net