Tottenham will target three key signings who can make an immediate impact on the first team as part of a close season transfer strategy that will focus on quality over quantity.
Having spent about 110 million on seven new players a year earlier, Spurs recognise they must streamline their business this year, with several of the most recent arrivals expected to leave.
That policy is not expected to change dramatically if Tim Sherwood is replaced as head coach.
It is believed that Louis van Gaal, the most likely appointment, would be prepared to work under the transfer parameters if offered the Tottenham job.
Of the seven players signed for former manager Andre Villas-Boas, only Christian Eriksen has convinced Sherwood he was worth the fee paid - $11.5m. That casts doubt over the futures of record 30m signing Erik Lamela, Roberto Soldado, midfielders Paulinho and Etienne Capoue, winger Nacer Chadli and defender Vlad Chiriches.
Spurs started the season aiming to challenge tonight's opponents Arsenal for a Champions League place but the close season's upheaval, which included the sale of Gareth Bale to Real Madrid, has left them fighting for a top-six finish.
Sherwood has not written off the chances of any of Tottenham's players proving their value over the final weeks of the season and there is still hope Lamela and Soldado can do enough to provide optimism for next term. Lamela, though, is still out with a back injury and the 22-year-old may have to rely on Spurs keeping faith in his potential.
Tottenham believe signing three players who could make an immediate impact on the first team is the best way to give the club a significant boost without having to start again from scratch. Any further signings would most likely be young players who can be developed for the future. A striker, midfielder and defender will be priorities.
Manchester United striker Javier Hernandez is a target but Spurs will face competition for him. Tottenham are monitoring Yevhen Konoplyanka and James Milner, while West Ham's All Whites defender Winston Reid is interesting a number of clubs.
Should Sherwood remain in charge next season, which is by no means certain, then Jake Livermore could be offered the chance to return and 21-year-old Tom Carroll would become part of the first-team squad. The midfielders are on loan to Hull City and Queens Park Rangers.
Defender Jan Vertonghen and goalkeeper Hugo Lloris have hinted they will seek moves if Spurs miss out on the Champions League.
Spurs will be reluctant to sell Vertonghen or Lloris unless offered big fees, although Sherwood has insisted he would not want to keep anyone "doing the club a favour" by playing for them.
Vertonghen appeared to disagree with the coach's assertion that Benfica were simply better than his team in Tottenham's 3-1 Europa League defeat on Friday.
"Our players are at least as good as theirs," the Belgian said. "It doesn't have to be this way. Some days, we look very good, but other days, we're not good enough. At the moment, we concede too many goals and we don't score any."