Tottenham's main aim this summer has to be keeping their first team together.
The likes of Dele Alli, Christian Eriksen, and Harry Kane are all set to attract plenty of attention, but even if the club can't compete on wages, Mauricio Pochettino will use the Spurs project to convince them to stay.
In fact, Kyle Walker is the only key player who the Lilywhites seem happy to lose.
Kieran Trippier has emerged as a more than able back-up, and towards the end of the season, it was the former Burnley man who was favoured for the big games.
There remain concerns over Walker's fitness. Pochettino requires his men to be at a level where they can play twice a week, but the England international often needs to be rotated.
Manchester City looks like the obvious destination. The departure of Pablo Zabaleta has opened up a spot at right-back, and Pep Guardiola needs to prioritise bolstering his defence.
For a while now, it's seemed like a question of when, not if, Walker will be moving to the Etihad.
The 27-year-old is currently away on international duty, but that is not the main obstacle delaying the deal.
Spurs have moved the goalposts
According to the Mirror, Spurs could put City off by asking for as much as £60million.
The fee that has been talked about so far is closer to the £40m mark, so it represents a typically bold call by Tottenham chairman Daniel Levy.
However, it appears Levy has seen City coming from a mile off.
Why Spurs have upped his valuation
It's the Sky Blues' spending that has been a deciding factor. Having already spent £43m on Bernardo Silva and £35m on Ederson, it's almost inevitable that clubs who do business with them are going to rinse them for as much as possible.
There is another factor outside of their control, though, and that's the developing transfer saga surrounding Virgil van Dijk.
Liverpool were ready to pay £60m for the Southampton centre-back - until they were forced to apologise and withdraw their interest - and Spurs are convinced that Walker is just as good as the Dutchman, albeit in a different position.
Walker has been in the Premier League longer than Van Dijk and was part of the top flight's best defence last season.
City will now have to weigh up just how much they really want him, as if Tottenham price them out of a move, there's always a chance they will look elsewhere.
Is Kyle Walker worth £60million? Have your say in the comments.
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