Given that Alderweireld's negotations have failed, and he has only one year remaining on his contract, Tottenham could be prepared to bid the defender farewell.
If Pochettino's side were to extend Alderweireld's contract by another year, it would trigger a £25million buy-out clause that is valid within a 14 day period.
Therefore, in terms of capitalising on the 29-year-old's value, Tottenham would prefer to cash in on an offer from Chelsea within the region of £45million in the summer transfer window.
Alderweireld is widely regarded as one of the strongest defenders in the Premier League, and has played a pivotal role in Spurs' overhaul under Mauricio Pochettino, but is set to leave in the summer.
Pochettino is also reportedly already eyeing up a potential successor for the Belgium international, in the form of 18-year-old Ajax star Matthijs de Ligt.