White Hart Lane officials will accept bids from San Siro and Old Trafford.
Tottenham Hotspur are ready to cash in on midfield duo Luka Modric and Gareth Bale but will not accept anything less than £75million.
The white half of North London have been adamant that their top stars will not be sold in order to finance another push to get back into the Champions League next season.
Chairman Daniel Levy had hoped transfer funds will become available by selling their squad players like Jamie O’Hara, Jermaine Jenas and Sebastian Bassong.
But this will not generate the necessary funds required to sign the top individuals manager Harry Redknapp believes are required.
It will also leave them drastically short of squad players which will be needed as they will have to face the minefield that the Europa League has become.
The Daily Mirror reports Tottenham will accept an offer of £25million for Modric, a target for Manchester United, while £50million is required for Bale, with Inter Milan very keen.
Should they receive their valuations of the players, Tottenham would reinvest in the team with striker Leandro Damiao of Brazilian side Internacional among those on their hit-list.