When Paris Saint-Germain signed Neymar for a world record €222 million, there was always going to be some casualties.

In order to comply with FIFA's Financial Fair Play regulations, the Parisian's clearly need to sell some of their squad so they can balance the books.

Julian Draxler and Lucas Moura have emerged as players who may need to seek employment elsewhere, but right-back Serge Aurier has been on his way out for some time now.

Manchester United boss Jose Mourinho had been strongly linked with making a move for the player earlier this summer and some reports even suggested just last week that Aurier had agreed to a five-year deal at Old Trafford.

However, Chelsea also entered the race after boss Antonio Conte demanded that the club invest in new players or face an embarrassing defence of their Premier League crown.

Well, neither of those sides have managed to secure the signing of the Ivory Coast international.

According to reliable French outlet L'Equipe, he has reached an agreement with Spurs over a summer switch to north London.

The report also states that a few Serie A sides, including Juventus, are still competing for the 24-year-old's signature. However, previous reports have suggested the allure of the Premier League is important to Aurier.

Speaking after Tottenham's 2-0 win over Newcastle on Sunday, boss Mauricio Pochettino addressed Spurs' need to delve into the market.

"Now sure it’s an advantage to not sign players," he said. "I think the balance is the most important. We need some new faces to bring new energy in the team.

"It’s always important to challenge your best players. It’s true that we are calm and we are strong enough to compete in the same way we did last season.

"But, for me, we need to sign some new players before the end of the transfer window. I think it’s always important to refresh the squad and help the competition between us.

"We have 10 months ahead of us and we are involved in four competitions. The Champions League demands a lot of energy.

It makes the world of sense that Spurs would go after Aurier, especially after losing Kyle Walker and seeing Kyle Trippier go down with an injury just before the season starts.

20-year-old Kyle Walker-Peters secured the man of the match award against Newcastle on Sunday, but with the Champions League ahead Aurier's signing could be vital.