Tottenham set for £45m spending spree after Robbie Keane windfall

Tottenham chairman Daniel Levy has identified four targets for his £45m transfer windfall.

Despite seeing Robbie Keane leave for Liverpool, Spurs are still braced to sell Dimitar Berbatov.

And that has meant Levy drawing up a hit-list of four players he wants Spurs to sign in the next fortnight.

Top target is Blackburn's England midfielder David Bentley, who will arrive in a much-touted £15m move, as first revealed in Mirror Sport.

And Levy wants Spartak Moscow's Roman Pavlyuchenko, 26, to replace Berbatov as the club's No.1 centre forward.

Pavlyuchenko was one of the stars of Euro 2008 and the Russia striker is keen to move to the Premier League.

Spurs' initial £10m bid was knocked back, but Levy is determined to get his man as Pavlyuchenko is seen as a hard-working striker who can lay on goals.

They are also keen on Blackburn's Roque Santa Cruz, but got no encouragement from Rovers when discussing Bentley's imminent move.

Levy is confident of signing Real Zaragoza striker Diego Milito, who is up for sale for around £8m.

The Argentinian has been tracked by several English clubs, including Newcastle, and Spurs know the Spanish club are desperate to cut their wage bill after relegation.

Tottenham's final target is Sevilla youngster Diego Capel. Boss Juande Ramos says the winger is a great prospect and Capel is rated in the £12m bracket by his club.

Tottenham have already delivered a dossier of evidence to the Premier League about Liverpool's alleged 'tapping-up' of Keane and United's pursuit of Berbatov.

One of the pieces of evidence submitted about Berbatov is Mirror Sport's story of December 19 - when it was revealed United wanted to swap Wes Brown and Louis Saha for the Bulgarian striker.

Spurs are convinced that United have persistently leaked stories about Berbatov to try and unsettle the clever forward.

United have denied any wrongdoing, and yet they fear Spurs are now even more determined not to sell to them.

However, Berbatov has been left unsettled and Spurs still fear he will leave, with Levy already having admitted that he thinks the former Bayer Leverkusen star will move on this summer.

Spurs would rather sell to a continental club - so there is one price of £30m for United and another of £25m for the rest.

For transfer stories and rumours throughout the day, check out our Football Spy blog

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