Tottenham Hotspur have entered a summer defined by extremes. Heavy investment has reshaped Roberto De Zerbi's squad from the midfield outward, yet the next phase of his project hinges on something equally deliberate: clearing the wage bill and balance sheet to fund a forward line capable of matching the ambition behind recent arrivals.
The club's priority targets are Eli Junior Kroupi and Rafael Leao — two profiles that speak to different timelines but the same tactical need. De Zerbi wants a centre-forward who can grow into the role and a wide forward who can deliver immediate top-tier production. Together, they would give Spurs a front three with genuine variety in movement, touch and finishing rhythm.
A Record Summer Sets the Baseline
Before the conversation turns to outgoings, the scale of Tottenham's incoming business demands context. This has already been a landmark window for the north London club.
Spurs broke their transfer record twice in quick succession. Mateus Fernandes arrived for £85million, a fee that underscored De Zerbi's desire for a progressive, press-resistant midfielder. That mark lasted only until Sandro Tonali followed for £100m, giving the head coach a profile built for tempo control and vertical passing under pressure.
The rebuild did not stop there. Jan Paul van Hecke joined for £52m, while Andy Robertson, Marcos Senesi and Martin Dubravka arrived on free transfers — additions that suggest a broader squad refresh rather than isolated star purchases.
That level of commitment creates its own pressure. De Zerbi now needs a forward unit worthy of the infrastructure behind it.
The Exit Policy Taking Shape
Alongside the spending, Tottenham appear to be formalising a sharper approach to departures — one built around timing, valuation and reinvestment rather than passive squad trimming.
Yves Bissouma was allowed to leave on a free transfer when his contract expired. Alfie Devine moved to Preston North End for £6m, and Alejo Veliz joined Bahia for £8m. Those are modest fees individually, but they reflect a willingness to convert squad depth into capital rather than carry redundant contracts.
The bigger returns are already taking shape elsewhere.
Luka Vuskovic is set to join Brighton for around £50m, filling the centre-back vacancy created by van Hecke's arrival in north London. Radu Dragusin, meanwhile, is heading to Fiorentina on loan with an obligation to buy for approximately £22m.
Combined with Devine and Veliz, those exits alone are expected to generate roughly £86m. That figure is substantial — but it may only be the opening chapter.
Why Sales Could Push Past £200m
Tottenham's potential outlay on Kroupi and Leao requires a funding model on an entirely different scale. Reports suggest the club are preparing for a sales programme that could exceed £200m if the market cooperates.
Several high-value exits are under consideration. Cristian Romero, valued at around £50m, represents one of the most significant decisions in the window. Lucas Bergvall carries a similar price tag, while Guglielmo Vicario could fetch approximately £20m if a buyer emerges.
Djed Spence, rated at around £25m, has also attracted interest. Everton are understood to have included the right-back on their shortlist as they assess options on that flank.
Selling three or four established contributors in one window is never straightforward. Romero in particular has been central to Tottenham's defensive organisation — his reading of space, timing in the air and ability to step into midfield have made him a reference point for De Zerbi's back line. Yet the logic is clear: if Spurs are to land two elite forwards without compromising Financial Fair Play margins, they need liquidity from assets who still command premium fees.
Kroupi: De Zerbi's Long-Term No. 9 Project
Of the two forward targets, Eli Junior Kroupi fits the developmental thread running through De Zerbi's recruitment.
The Bournemouth striker has made an exceptional debut Premier League season, scoring 13 goals in 33 appearances — a record for a teenager in his first top-flight campaign. Those numbers matter, but the underlying profile is what has captured De Zerbi's attention.
Kroupi combines a low centre of gravity with quick feet in tight spaces. He attacks the penalty area with directness, yet his link-up touch suggests he could operate within De Zerbi's positional rotations rather than as a static focal point. For a coach who values rhythm and coordinated pressing triggers, that adaptability is valuable.
De Zerbi also sees Kroupi as competition — and eventually succession — for Dominic Solanke. Solanke offers physical presence and hold-up play; Kroupi would inject a different cadence, forcing both players to sharpen their habits daily.
Tottenham are preparing an opening bid of around £75m. Bournemouth value Kroupi closer to £80-100m, setting up a negotiation that will test how far Spurs are willing to stretch once their sales programme crystallises. The club's confidence reportedly stems from belief that Kroupi favours a move to north London.
Leao: The Immediate Difference-Maker
If Kroupi represents future-proofing, Rafael Leao addresses the present.
The AC Milan winger has reportedly agreed to join Tottenham, a development that would mark one of the window's most eye-catching shifts. Leao's appeal is not difficult to articulate: at his best, he manipulates defenders with a blend of long-striding acceleration and close control that turns one-v-one situations into high-value chances.
De Zerbi's system thrives when wide players can either isolate full-backs or drift inside to overload central zones. Leao offers both modes. His ability to receive on the half-turn and drive at pace would give Spurs a vertical outlet that complements Tonali's passing range and Fernandes' ball retention.
The fee for Leao has not been confirmed, but any deal would likely sit alongside — not instead of — the Kroupi pursuit. That dual-track strategy underscores the scale of Tottenham's ambition and the financial gymnastics required to sustain it.
De Zerbi's Forward Line: What the Puzzle Looks Like
Picture the structure De Zerbi is assembling. Tonali and Fernandes anchor midfield with complementary skill sets — one controlling tempo, the other linking phases. Senesi and Robertson stabilise the defensive third. Up front, Solanke provides a proven Premier League reference point, while Kroupi and Leao would add generational upside and established elite production respectively.
It is a front line designed for multiple rhythms: Solanke's physical engagement, Kroupi's sharp interior movement, Leao's wide thrust. For a coach who obsesses over spacing and the timing of runs, that variety is tactically rich.
The challenge is execution. Moving Romero, Bergvall or Vicario would alter the squad's personality as much as its finances. De Zerbi must calculate whether the offensive upgrade outweighs the experience lost — and whether incoming defenders can absorb the tactical load quickly enough.
What Comes Next
Tottenham's window now has a clear narrative arc: spend boldly to establish a new core, then sell decisively to fund the final attacking pieces.
Kroupi and Leao sit at the centre of that plan. The Bournemouth negotiation will reveal how aggressively Spurs intend to spend their recycled capital, while Leao's expected switch from Milan would signal that De Zerbi's vision extends beyond incremental improvement.
Whether the sales programme truly clears £200m remains contingent on buyer appetite for Romero, Bergvall, Vicario and Spence. What is already evident is the methodology — a club no longer content to accumulate talent without a coherent exit strategy.
For De Zerbi, the objective is singular: build a forward line that matches the technical standard of the midfield he has already assembled. The next few weeks will determine whether Tottenham's balance sheet can keep pace with that ambition.
