There are still two and a half months of the season remaining, but the time has already come for Tottenham to plan ahead for the summer transfer window.

In fact, Mauricio Pochettino revealed at his press conference on Friday that the process of identifying targets has begun, and that he is liaising with chairman Daniel Levy and newly-appointed chief scout Steve Hitchen.

By the same token, he will now have a fair idea of who is surplus to requirements and needs to be replaced – and a handful of players immediately jump out.

Georges-Kevin Nkoudou and Moussa Sissoko have had little impact, while Vincent Janssen is yet to score from open play since his arrival and was publicly told by his manager last month that he needed to “show more” in training.

Pochettino was rather warmer towards the Dutch striker on Friday, stating: “In the last few weeks I’m very happy with how he reacts.”

But if that is the case, there has been very little reward in terms of playing opportunities, and cynics will suggest the Argentinian’s commendation is simply an attempt to reassure potential suitors that there is no issue with Janssen’s industry and attitude.

At the other end of the pitch, Kevin Wimmer has also found himself on the sidelines lately, while Ben Davies has struggled to replicate Danny Rose’s offensive impact.

Yet Davies can play on the left side of the back three in the 3-4-2-1 formation, as he does with his country. On the other hand, Pochettino has seemingly lost faith in Wimmer’s ability to do so.

READ MORE: Mauricio Pochettino: I'm already missing White Hart Lane and Tottenham haven't left yet

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As purely a reserve left-back in a 4-2-3-1 set-up, Davies is probably below the required standard and looks at risk. But in a 3-4-2-1 system he could be a viable alternative to Jan Vertonghen and perhaps be kept on.

The question, then, is which tactics Pochettino plans to employ going forward.

Having switched between the two formations so far in 2017, shouldn’t he now settle on one before deciding who to buy and sell and how to remould his squad? It may well influence how many centre-backs and attacking midfielders he needs.

The answer, it seems, is no – quite the opposite, in fact.

“The future will be to try to change in different games with different systems,” said the manager. “We need to add players that can be versatile.

“It’s important to have the possibility to change during the game and you need versatile players. We are trying to see players who can play in different positions.

“Today we have a very good flexibility in the squad. We play in the same way with a back four and wingers, sometimes with three at the back and wing-backs, and we use different profiles; more offensive, more defensive; different players that can play in the pocket, in between the lines; with two midfielders, three midfielders. We have a very good squad now that [means] we can change the system in different games.”

Pochettino’s desire for versatility may well favour Davies, who can technically provide cover for two positions in a 3-4-2-1 formation, over Wimmer.

However, it is unlikely to save Nkoudou or Janssen. One thing will not change – Spurs will generally continue to play with one striker, and there is little question about who that will be.

Harry Kane’s hat-trick against Stoke last weekend took his tally to 17 Premier League goals, leaving him level with Arsenal’s Alexis Sanchez and Everton’s Romelu Lukaku at the top of the chart.

Interestingly, after Sunday’s match, Pochettino stated that Kane “sometimes argues with me, sometimes he’s upset with me”. And, when asked to elaborate on Friday, the Argentinian revealed that he occasionally has to rein in the striker’s pursuit of perfection.

Pochettino said: “Sometimes he’s upset because he wants to do finishing in the afternoon and we say ‘no, it’s not the moment – tomorrow’. He says: ‘No, but I want to do it today in the afternoon. I want to do a double session’.

“I say: ‘Harry, no. Harry, no’. He says: “Oh gaffer, Jesus [Perez], come on. I feel good, I am not tired’. We say: ‘No, but it’s not good for you’. Then it was: ‘ok, at the end, maybe half an hour’s finishing’ – even though we needed to call two or three keepers from the academy. That shows his determination and character.

“He’s very strong, he’s very professional. He’s a player that always challenges you and that is what I like – like Dele [Alli] or Hugo [Lloris].”

Kane will go head to head with one of his rivals for the golden boot, Lukaku, on Sunday as Spurs host Everton in north London .

“I know everyone wants to discuss who is better,” said Pochettino. “For me, both are great players with their quality and their skills. For me, both would be in a list of the best 10 strikers in Europe . Both are difficult [to play against] for different reasons.

“To compare is too difficult. If you ask [Ronald] Koeman, Lukaku is the best. If you ask me, of course, Harry Kane is the best.”

Tottenham have won their last 10 successive matches in N17 and, while seventh-placed Everton certainly provide a threat, Spurs could still finish the campaign without a single defeat at White Hart Lane in any competition.

Pochettino believes it is no coincidence that this will be the last season at the stadium, having had a similar experience when he was a player at Espanyol – the club moved away from their home at the Estadio de Sarria in 1997.

“I remember very well the last games, the last season at Sarria,” he said. “It was very special. I was a player and I felt how emotional it was – the last game, the day that the stand came down, how the people cried.

“It was very, very emotional, and now it’s happening at White Hart Lane . Many, many years after, I am living the same, and feeling the same that I was 20 years ago.

“It’s true that it’s special this season at White Hart Lane . We can all feel it. I think you are the same. You can feel that it’s very special every time that we play.

“The people are more open to helping the team, the team is more focused, trying to pay back to the supporters that support.

“It’s a moment when you start to feel very comfortable there. You start to miss it before you leave. Every time you are there, you miss it – you start to miss it.”

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