The Portuguese manager wants to sign a left-back, a centre back, a winger and a striker if Gareth Bale is sold.
Andre Villas-Boas will hope to sign four new players this summer if Gareth Bale does leave White Hart Lane for Real Madrid, Goal.com reports.
The Spurs manager will want a left back, a centre back, a winger and a striker signed using the money that they accrue from Bale’s world record sale, which could be as a much as £100 million.
Madrid have told Spurs that they are willing to pay the clubs £100 million valuation of Bale and the two clubs will now meet to discuss how the transfer fee is made up.
Spurs chairman Daniel Levy would prefer that Madrid pay the £100 million in full but that would be difficult for the Spanish club due to the amount of money that they have available at the moment.
The alternative could be that part of the £100 million is made up using Madrid players that would move to White Hart Lane as part of the deal, with Fabio Coentrao and Angel Di Maria being put forward as possible make weights.
Spurs are eager to bring striker Alvaro Morata to White Hart Lane as part of the deal but Madrid are reluctant to let one their best young players leave the club.