Manager Ange Postecoglou has said that Tottenham Hotspur would never spend 100 million pounds on a single player.
Speaking ahead of Sunday's Premier League trip to Aston Villa, Postecoglou said that Spurs will make more signings in the close season.
Spurs roped in forward Brennan Johnson for 50 million pounds and midfielder James Maddison was signed for 40 million pounds in the Australian manager's first transfer window last year.
In January, they signed forward Timo Werner on loan and defender Radu Dragusin.
Spurs have brought in 10 players under Postecoglou so far and more deals are expected in the summer.
"I don't think we're anywhere near where we want to be. It probably will take a little bit more than three (transfer) windows to get there for sure," Postecoglou told reporters on Friday.
"I don't think we are in a position to spend 100 million pounds on a player. That is not the case and I don't think it will ever be the case for the club.
"Our competitors are (spending), irrespective of the positions (they are in)...I have always felt with those things it is not what you spend, it is how you spend it."
Questioned why the Spurs would not compete with their rivals in terms of spending, Postecoglou said: "It is purely financial. If I had the luxury of 100 million pounds, I would rather get two 50 million pounds players."
Postecoglou's side are behind fourth-placed Villa by five points with a Champions League spot on the line but have a game in hand.