The Argentine has become a fringe player under new head coach Ange Postecoglou at the beginning of the 2023-24 term, playing just 69 minutes of competitive football since August.
Lo Celso's only start under the Australian arrived during the trip to Craven Cottage in the second round of the EFL Cup, with the Lilywhites exiting the competition after a penalty-shootout defeat to Marco Silva's Fulham.
The 27-year-old joined the Lilywhites on a permanent deal worth £42.3m in the summer of 2020 from Spanish outfit Real Betis after impressing during a loan switch, and has since featured 67 times for Spurs, scoring just six goals.
According to Football Insider, Tottenham are willing to end their four-year association with Lo Celso in the upcoming January transfer window.
It is understood that the Lilywhites would accept an offer in the region of £15m to £20m for the former Paris Saint-Germain midfielder, with the player at that point being free to discuss personal terms with potential suitors.
Lo Celso's current deal at the Tottenham Hotspur Stadium reportedly earns him £70,000 per week and runs until the summer of 2025, meaning that the Lilywhites are in a decent position to earn a sizeable amount from the Argentine's sale.
Deemed surplus to requirements under former Spurs boss Antonio Conte last term, Lo Celso was sent out on loan to La Liga side Villareal for the 2022-23 season, in which he scored two goals and provided three assists in 22 league appearances.
The possibility of Lo Celso returning to North London and becoming a regular under Postecoglou
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