Despite featuring regularly last season, it's understood that Tottenham will be willing to part with the 27-year-old - who made 33 appearances in the 2019-20 campaign - if they receive an offer worth £20 million. Aurier joined Spurs from PSG in 2017 for a fee reportedly worth £23 million.
His departure, however, will only be considered when Spurs find a replacement for the Ivory Coast international, The Guardian adds.
One option if Aurier is sold could see Spurs bring back Danny Rose, who spent last season on loan at Newcaste United. Rose recently revealed he's eager to return to the north London club, saying in an interview "there is nothing I want more than to play one more time in front of the fans."
But, as The Guardian reports, the 30-year-old doesn't figure into Tottenham's future plans, as the club prefers to sell him and put the money toward manager Jose Mourinho's transfer war chest.