The winger has made it known to Spurs that he wants to join Real Madrid, and despite attending training this week he will sit out yet another pre-season friendly with injury
The Welshman was back in training with Spurs this week after making it clear that he wants to move to Real Madrid.
Reports in Spain have maintained that the 24-year-old has not been injured all summer, but he did receive treatment for a knock on Monday.
He has also been named in Chris Coleman's Wales squad for Wednesday's friendly against the Republic of Ireland.
Daniel Levy and Florentino Perez held further talks over a €115 million transfer in Florida this week, though Perez has claimed that the fee is "a lot of money".
Meanwhile, Roberto Soldado makes his Spurs debut after sealing his €30m transfer from Valencia. Nacer Chadli and Paulinho also start.
Tottenham starting XI v Espanyol: Lloris; Walker, Dawson, Fryers, Rose; Dembele, Chadli, Paulinho; Lennon, Soldado, Sigurdsson.
Subs: Friedel, Kaboul, Naughton, Stewart, Huddlestone, Sandro, Townsend, Defoe.