Tottenham Hotspur have reportedly agreed to sell Will Lankshear to Middlesbrough.
Having already signed six players for a combined £237m, Spurs have been proactive during the summer transfer window.
However, as a club without European football on their schedule for 2026-27, it is clear that sales must be made to comply with the Premier League's financial regulations.
Approximately £68m has already been recouped, but there is an inevitability that more exits will follow if De Zerbi wants to continue to strengthen his squad.
According to Sky Sports News, the decision has been made to generate a substantial sum for Lankshear.
Spurs make Lankshear transfer decision.
The report alleges that a total package worth £20m has been agreed with last season's Championship playoff final runners-up.
Middlesbrough are said to be ready to pay an initial fee of £10m, with the rest coming in add-ons and bonuses.
Nevertheless, Spurs also possess a sell-on clause and will hold a matching rights clause, which means that must be given a chance to equal any future bid for the 21-year-old.
Lankshear contributed 11 goals and four assists from 44 Championship appearances for Oxford United in 2025-26.
He also made two starts for Spurs across six outings, his solitary goal coming in a Europa League fixture away at Galatasaray.
Spurs still see value in Lankshear
Facilitating such a deal for a homegrown talent should be viewed as a shrewd piece of business by Spurs' hierarchy.
Complying with the relevant financial regulations is their immediate concern, and they are raking in pure profit.
At the same time, Spurs lack homegrown talent in their senior ranks, and Lankshear had the potential to become a valuable option under De Zerbi.
If Lankshear fires Middlesbrough to promotion and Spurs return to the Champions League, it would not come as a surprise if they tried to secure a reunion with Lankshear, someone who scored over 30 goals in the academy ranks, in order to comply with registration rules.