By Tottenham correspondent Tony Hughes

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Tottenham are willing to sell midfielders Heung-Min Son, Ryan Mason and Nabil Bentaleb this summer, according to a report.

The Telegraph claim Spurs are ready to listen to offers for the first-team trio as they reshape their squad ahead of a return to the Champions League.

It is said Son could be the most high-profile casualty of the team’s collapse in the final month of the season.

But the Londoners want to recoup the £22million they paid for Son when they signed him from Bayer Leverkusen last summer.

Tottenham also reportedly value Academy graduates Mason and Bentaleb at £10million each, as they aim to free up some space in the squad and provide manager Mauricio Pochettino with funds in the forthcoming transfer window.

Pochettino hinted after the 5-1 final-day defeat to Newcastle that the display had helped to make his mind up on a couple of issues ahead of the summer and it is understood he was referring to both Son and Mason, who were both substituted at the half-time interval in that match.

Spurs chairman Daniel Levy is said to have been humiliated by the team’s capitulation, but has vowed to back Pochettino over any players he now wishes to sell and bring in.

Bentaleb and Mason have been pushed down the pecking order at White Hart Lane following the emergence of the partnership of Eric Dier and Mousa Dembele.

Football Insider revealed last week that Spurs will listen to offers for Bentaleb  only 10 months after he signed a lucrative five-year contract.

The Algeria international has been on the fringes this season in which he missed three months with an ankle injury suffered in August and has been absent for the title run-in with knee ligament damage.

In other Tottenham news, Pochettino has used one word to describe the potential of the youthful Spurs squad.