If Spurs sell Kane this summer they'll be straight in for DCL, and Arsenal were rumoured to have been sniffing around him last month.
HOWEVER: the financial rules we need to worry about don't demand that we make a big sale, they demand that we get a grip on our ongoing losses. The departure of just three high-earning wasters who are OOC in the summer (Delph, Sigurdsson and Tosun) will save us around 12m per year in wages alone. So the question is, how much more "fat" do we need to trim?
I'd be looking at the older players on higher wages: Mina, Gomes and Keane.
Yerry is our best defender but misses way too many games - sell. The fee we get almost doesn't matter, we save £5m in wages (per annum) just by him leaving. So let's say we get a £10m fee for him, that will do fine.
Gomes: great at coming on with 25 mins to go against tiring opponents, can't start a Prem game and play 70 mins (let alone 90)... But he's paid as if he's our best midfielder. Sell him and we save around £4m in wages alone. I would offer him to any French, German, Spanish or Portuguese club and look for a fee around £8m.
Keane: if we can shift both Gomes and Mina we should in theory be able to bring in a commanding CB (let's say £15m in incoming transfer fees, and £21m in wages saved from Gomes, Mina, Delph, Tosun and Sigurdsson all leaving). If that new CB becomes the "leader" in the back four then Keane *might* earn a temporary stay of execution... But equally if another Prem club offered £15m for him, I'd sell.
I'd give Holgate and Davies a little more time. Lampard *might* be able to develop them and if not, well they are younger and on lower wages than Gomes and Mina. We can sell them next January or summer 23.