Despite a difficult end to the 2025/26 season, in which he helped secure Premier League safety, Spence is not in De Zerbiโs long-term plans.
Spurs will actively listen to offers for the 25-year-old, who has three years remaining on his current contract.
Spursโ willingness to provide a permanent move sparked immediate interest, with several clubs expressing a desire to move.
Everton are reported to be at the front of the queue as they look for a long-term successor to Seamus Coleman. Although he is primarily a right-back, Spence can fill in at left-back if needed.
His departure from Spurs represents the perfect opportunity for Spence to start a new career, which has been stalled by various loan deals.
The โunstoppableโ defender is currently on international duty for England and was given the opportunity to start in the second World Cup match against Ghana.
With De Zerbi planning a major overhaul in the summer, Spenceโs window to compete for his position appears to have closed and a departure looks increasingly likely.
Spurs are hoping Spence will increase his value at the World Cup, putting them in a strong position to recoup the sizeable fee.
Tottenham paid ยฃ12.5 million to sign him in 2022 but could demand almost double that amount to sanction a sale.