Andre Villas-Boas
Andre Villas-Boas' squad looks set to be stronger this season, despite the exit of Gareth Bale. Reuters

There are seven stages of grief, and Tottenham may have finally reached the last stage of acceptance when it comes to winger Gareth Bale.

The Welshman should soon be departing to Real Madrid for a world record transfer fee that has reportedly ranged between £86 and £97 million, finally ending the summer saga.

But it’s important to note that club president Daniel Levy and manager Andre Villas-Boas aren’t just licking their wounds at White Hart Lane. They have instead earmarked the treasure chest of funds for notable reinforcements.

According to recent reports, Tottenham are putting the finishing touches on a £30 million offer for Brazilian striker Hulk, currently in Russia with Zenit St. Petersburg. Bale led Tottenham with 21 goals, many coming at the most opportune times last season,. The addition of the 27-year-old Hulk could alleviate the loss on the attack.

That’s without mentioning Spurs' hopes that reuniting Villas-Boas with Hulk would prove fruitful. Hulk totaled 54 goals in four years with Porto, one of which was under the tutelage of the Portuguese boss.

While their intentions are clear, there is one big obstacle for Tottenham to sidestep. Hulk’s market value is £10 million more than Spurs offer, and Zenit have insisted he is not for sale. But according to the Daily Mirror, the club is willing to speak if the negotiations begin at £40 million. That price would be almost half of the haul for Bale, which might force Spurs to walk away despite Hulk possibly open to a cut in wages.

The same report from the Mirror said Tottenham have also made overtures to Chelsea for Juan Mata, the Spanish leader who might feel squeezed for time on the pitch with the Blues recent acquisition of Willian. Over the last two years, the 25-year-old Mata has totaled 39 goals in all competitions for Chelsea, making him another viable replacement for Bale.

With the deals for Hulk and Mata still up in the air, Tottenham have reportedly reached an agreement with Roma for striker Erik Lamela, according to the Daily Star. The 21-year-old Argentine is expected to arrive in London on Wednesday, and the fee is set at roughly £30 million, a record for Tottenham. The publication pointed out how Spurs will break the previous club transfer records of £26 million for Roberto Soldado and £17 million for Paulinho, all set in the last two months. Indeed, this has been quite a transitional summer for Tottenham.

Lamela has 19 goals in 62 appearances with Roma since 2011, and his addition is believed to be the first of many switches that eventually send Bale off to Madrid.