Tottenham Hotspur are ready to part ways with Dele Alli when the transfer window reopens next month.
The England international has experienced a huge decline with Spurs over the past couple of campaigns.
He is currently surplus to requirements under new boss Antonio Conte, and Spurs appear ready to offload him.
According to Daily Mail, the north London club are prepared to listen to loan offers for the MK Dons graduate.
Alli has acknowledged that it is the right time to move on. Spurs are willing to include an option or obligation to buy.
Paris Saint-Germain were heavily linked with Alli last winter after their appointment of Mauricio Pochettino.
Spurs chairman Daniel Levy blocked the proposed loan move. Les Parisiens seem unlikely to return for his services.
There are suggestions that they could relieve Pochettino from his duties next summer with Zinedine Zidane in their sights.
Newcastle United could be potential contenders for Alli after their takeover from a Saudi-led consortium in October.