Spurs finished fifth in the Premier League table last season to secure a spot in the Europa League.
However, Tottenham were in the running for a top-four finish until about mid-April, when they suffered a downturn in form.
Although Postecoglou has laid some solid foundations at Spurs, the club needs to strengthen so they can compete on four fronts next term.
Every club will secure some wins in the market and also have to endure some losses as some targets go elsewhere.
It has now been reported that one player Tottenham were reportedly plotting to approach is now set for a move to Bayern Munich.
The Sun reported earlier this month that Spurs had set their sights on Stuttgart and Japan defender Hiroki Ito.
They claimed that Postecoglou had been aware of the 25-year-old’s talents since his time in the J-League with Yokohama F Marinos.
However, BILD have now reported that Bayern are closing on a deal for Ito after triggering his €30million (£25million) release clause.
In addition, an agreement is close to being finalised on the player side, suggesting Tottenham are unlikely to swoop in for him now.
Fabrizio Romano relayed BILD’s report on X:
