Tottenham are adamant that Dele Alli and Hugo Lloris will not be allowed to leave in January.
Paris Saint-Germain, who hope to announce Mauricio Pochettino's appointment as their new head coach over the weekend, have an interest in both players with Alli particularly interested in a fresh challenge.
The England midfielder has long been a transfer target for PSG, who failed with three separate loan offers for the attacking midfielder last summer.
Sportsmail revealed last month that the Ligue 1 club were preparing to return for Alli in the current transfer window believing Tottenham are finally ready to let him leave.
The links are likely to continue if and when the Argentine is confirmed as Thomas Tuchel's successor at the Parc des Princes, but Spurs remain firm that the 24-year-old will not be departing the Tottenham Hotspur Stadium.
Meanwhile, The Sun reported on Friday that Spurs feared that goalkeeper Lloris would be prised away by the French champions.
The France World Cup winner has been at Spurs since 2012 and was named skipper by former Spurs boss Pochettino three years later.
But Spurs are remaining equally resolute on not allowing the 34-year-old to leave either, amid links to West Brom's first-choice Sam Johnstone as well as Manchester United's highly-rated back-up goalkeeper Dean Henderson.
