Spurs, who are still searching for a new manager, are prepared to cut their losses on the Spain striker but will look to retain the services of the former Arsenal star
Tottenham are prepared to listen offers for Roberto Soldado this summer, Goal understands.
The Spaniard has been deemed surplus to requirements at White Hart Lane and the Londoners are prepared to sell him if they can find a buyer willing to match their valuation and his current €100,00-a-week salary.
Spurs instead intend to keep Emmanuel Adebayor, around whom they will build their attack regardless of the identity of their new manager, with Southampton's Mauricio Pochettino the favourite to succeed Tim Sherwood.
Chairman Daniel Levy is keen to recoup most of the €36 million fee spent on acquiring Soldado from Valencia last summer, which is unlikely given his return of just six Premier League goals and the fact he turns 29 next week.
Adebayor, 30, is at the same end of the experience scale but his form in the second half of the season is enough to grant him another year at White Hart Lane.
The Togo international flourished under Sherwood, scoring 11 league goals in 21 games, after being frozen out by Andre Villas-Boas and is believed to have verbally committed to another campaign at the club.
Adebayor has two years remaining on the contract he signed in 2012 after initially joining Spurs from Manchester City a year earlier on a season-long loan.
He faces a salary cut next season, as City will no longer be paying a hefty portion of his wages, which was part of the complex deal agreed to smooth his exit from Etihad Stadium.
City have been supplementing Adebayor's basic €120,000-a-week Spurs salary for the past two years with payments of around €50,000-a-week after the striker threatened to stay in Manchester and sit out the final 24 months of his contract unless they did so.
The extent of Tottenham's summer striker plans could now depend upon whether they can offload Soldado and free up both a space in the squad and on the wage bill.
Levy and director of football Franco Baldini are keen to recruit a marquee forward, with Chelsea's Romelu Lukaku among those on their target list.