Tottenham manager Andre Villas-Boas has now decided which players he feels can be placed on the transfer list after analysing his squad during pre-season.

The Portuguese manager has now overseen a number of games and has seemingly made up his mind concerning five players who he feels can be allowed to leave White Hart Lane in order to further strengthen the squad.

The Daily Mail has reported that Villas-Boas has made a decision on the future of William Gallas, David Bentley, Jermaine Jenas, Sebastian Bassong and Kyle Naughton, who have all been told that they can look for new clubs.

Andre Villas-Boas
Villas-Boas is ready to let five players leave Spurs this summer [Reuters]

It will come of little surprise to see Bentley and Jenas be shown the door as neither have figured in the first team squad for quite some time and both were loaned out last season.

Bassong has seen more competition arrive in the form of Jan Vertonghen, while Steven Caulker has impressed and could also now be considered for a starting role at centre-back.

The vastly experience Gallas is coming towards the end of his career, while Naughton has impressed when sent out on-loan but has not followed in the footsteps of Kyle Walker who has become a first team regular.

The Mail believes that Villas-Boas will inform the players over the next few days in a series of private meetings, while he will also decide which youth players will be sent out on-loan in order to gain experience.

Tottenham are in desperate need of reinforcements in attack and some of the money generated from the sale of these players could allow Villas-Boas to secure a deal for a new striker.

There have been reports that Spurs were willing to make an offer of £15million for Brazilian forward Leandro Damiao, while the club have already agreed a fee of £4million for Emmanuel Adebayor should be settle his differences with Manchester City.