Business so far
Kevin Wimmer became the first player to move to White Hart Lane this summer after joining from Cologne for a fee approaching £4.3m. His move is the start of the rebuilding process after the club against failed to qualify for the Champions League.
American goalkeeper Brad Friedel has gone through the exit door at Tottenham, with him retiring after turning 44 in mid-May.
What they need
The Spurs back-four might be full of star names but often the north London club are found wanting at the back. No team in the top 13 conceded more goals last season and even relegated club Hull City let in fewer, so a new back four is a priority.
Though Harry Kane enjoyed a stellar campaign in front of goal and Christian Eriksen and Nacer Chadli reached double figures, the support for the trio elsewhere in the squad was pitiful in the Premier League. An accomplice for Kane, or at least someone to relinquish the pressure from the England international, is required.
Who could join
Burnley's out-of-contract striker Danny Ings, who will play alongside Kane at the summer's Under-21 European Championships, has been constantly linked with a move to Spurs as he deliberates over his future. Pochettino has insisted Tottenham go after domestic-based players in order to reduce the adaption process and that has led to links with Ings's Clarets teammate Kieran Trippier and Southampton's Morgan Schneiderlin.
Who could leave
Hugo Lloris may have signed a new contract in 2014 but he is top of Manchester United's list to replace David de Gea should he move to Real Madrid, with the France skipper apparently available for £25m. Elsewhere, Emmanuel Adebayor's personal problems, not least his limited appearances for Tottenham last season, make him a prime candidate to leave the club while Roberto Soldado's single goal in the top flight last term means his reputation is rock bottom.
What the manager has said
"For us, it's important to work hard during the season to take early decisions," Pochettino said. "This is always important in football.
"I think that we need to be more clever than the teams that invest more money than us. It is for that, I am very happy because we create a very strong institute now and follow the players around the world. We need to arrive earlier than these teams that have more possibilities to invest than us."