Tottenham chairman Daniel Levy has said he will do "do whatever is right for the club" when it comes to deciding Harry Kane's future, insisting it is "not always possible" to please everyone in the transfer market.
Kane wants to leave his boyhood club for a Premier League rival and believes he has a gentleman's agreement with Levy to allow to him to go this summer.
Levy said he shared Kane's frustrations at the club's lack of recent silverware, and said incoming managing director Fabio Paratici would be responsible for deciding which players were sold and which kept.
But in a rare interview with Spurs' in-house media team, Levy appeared to prepare the ground for a hard line on Kane's desire to leave, saying any decision would have to be in the best interests of the club.
"I am never going to talk specifically about an individual player in public,” Levy said when asked about speculation over Kane's future.
"All I would say is his frustrations of us not winning is shared by me and I am sure all the fans and the players. Clearly we all want to win.
"I think one of the items that Fabio will have to deal with when he comes in is which players are being retained, which players will be asked to look for other clubs.
"But obviously there is a market out there and what we want, and what somebody else wants, is not always possible to achieve.
"We will do whatever is right for the club."
Paratici will join the club from July 1 and have overall responsibility for all football decisions, including selecting a new manager, while working alongside technical performance director Steve Hitchen.
The Italian has already recommended out-of-work former Roma manager Paulo Fonseca as Jose Mourinho's permanent successor, with the 48-year-old Portuguese close to being announced on an initial two-year deal.
"Everything to do with the football side the club, he will have responsibility for," Levy said of Paratici.
"Obviously recruitment is one element but he will be working with Steve Hitchen and all the analysts and the scouting department.
"Juventus has been a highly successful club. He’s been a major part of that. Hopefully some of that will rub off on Tottenham."
Addressing the club's financial situation, Levy said Spurs had suffered more than any other Premier League club during the pandemic and warned supporters they must "be careful over the next coming years" to ensure ongoing sustainability.
But he defended the record of owners ENIC over strategy and transfer spend, and said Spurs will invest in the first team.
"The financial consequences of buying players, it’s one area where if you don’t get it right can have dire consequences," Levy said.
"We have to be realistic about where we are. We’re still in a pandemic, the consequences for this particularly club have probably been more severe than any other club in the Premier League.
"We’re not getting the revenues we had hoped for from our stadium and as a consequence we have to be careful over the next coming years and we need to be prudent.
"We will spend but we have to be sensible.
"Sometimes fans think we ought to be spending but there have been circumstances where the coach doesn’t want us to spend on a particularly player. We will make investment in the squad.
"We have always been a club that has managed to finance everything within it’s own means," the chairman added.
"What I would say to [our critics] is that even penny that goes into this club – whatever the revenue source is, whether its purely football or third part revs like conferencing or concerts – it’s all going back into the team. Every single penny that comes into this club will go back into the team."
And Levy insisted that now the club had completed their £1.2billion stadium, their priority is to invest in the squad and said he believed Spurs had "unfinished business" after so many near misses in recent seasons.
"All we want now, having spent all these years getting the infrastructure at this club in the most fantastic position, is to invest in the team," he said.
"We take a long-term view. We have to protect this club, we’re custodians of it.
"Patience is a virtue and that’s one thing you definitely have to have in football. Things can change so quickly, positively and negatively.
"We all know where we were two years ago, are we satisfied where we are today? Absolutely not and we need to turn it around.
"But we need to make sure this club is in a sound financial position in years to come. We need success on the pitch now. My view is we have unfinished business."