Full Tottenham wage bill revealed after summer transfer spend with $19.8m Daniel Levy issue

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Tottenham may not have completed every deal they wanted to in the summer window but Ange Postecoglou's squad overhaul has been impressive nonetheless.

Compared to the team that took to the field on the opening day of last season, just four of those were also in the team that drew 2-2 with Brentford 12 months later. It took five transfers in the final week of the window to get to that point but even then there are those in the squad that realistically have little space in the plans.

Spurs were unable to find new clubs or deals that worked for all parties when it comes to Hugo Lloris, Eric Dier, Pierre-Emile Hojbjerg and Giovani Lo Celso. It hasn't helped the new head coach much when it comes to trimming the squad but there has been a profound effect regardless.

Davinson Sanchez, previous club record signing Tanguy Ndombele and Sergio Reguilon were amongst those that exited the club, though they had to settle for loan moves, and the set of players left is more suited to the bosses desires than the one he inherited.

Spurs have also taken a step towards cutting down the wage bill. Their estimated total salary for the first team squad last season was over £108million ($134m) with another £21million ($26m) for those on loan to keep in mind.

With the departure of Ndombele specifically, someone estimated to be the second highest earner at the club, it has freed up over £10.4million ($12.9m) from the spreadsheet. Compare that to the total this season and it's much, much higher.

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Spurs are now estimated to be paying out just £94million ($117m) per year to their squad, though there is uncertainty over the salary that James Maddison, Brennan Johnson, Destiny Udogie and Manor Solomon will be receiving. Once more though, it is a big benefit to Daniel Levy to have moved on those that left on loan with some big figures offset.

What is noticeable, too, is that of the top 10 earners this season, three of those - Lloris, Hojbjerg and Dier - are players that the club were keen to move on. Whilst it has been positive to see a reduction in unwanted squad players in the group, if that trio had all moved on as hoped it could have spared another £15.9million ($19.8m).

The elephant in the room is Kane, who's exit also leaves a sizeable sum left over in the budget, but that has been put to good use already with some of the arrivals simply taking over on the books.

What is also evident at this stage is just how much lower Spurs are paying compared to their rivals. Manchester United and Manchester City are both paying more than double on wages whilst Arsenal are still at £70million ($87.3m) more. Liverpool, Chelsea - who have reduced theirs massively with wholesale changes and signing younger players on incentivised contracts - and Aston Villa are the others that make up the top seven.

Wages, in general, is a good way to predict how a table may well look to show just how much Postecoglou is up against it in his first year in north London. The expectation and hope is that Spurs can jump back into contention for the top four but if they are to challenge at the very top of the league it would, financially anyway, be a huge success.

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