Valencia, who have been dealing with serious financial problems since the onset of the global recession, were going to have to consider some player sales whether or not they qualified for the Champions League. On Sunday evening, during the last round of La Liga, they lost 4-3 to Sevilla while Real Sociedad defeated Deportivo La Coruña 1-0, meaning the Basque side finished fourth in the league while Los Che finished fifth.
Back in January, Lennon's Eyebrow did a post on Valencia's potential impeding firesale. The most obvious potential transfer targets for Spurs among this list are Roberto Soldado, who would be a perfect fit at center forward for Spurs, and Ever Banega, who's about as close to a Luka Modrić replacement or João Moutinho alternative as Spurs could possibly hope for.
Take a look at LE's post for the lowdown on a few of their other players. Don't think that these players aren't good enough for Spurs because they failed to finish fourth in La Liga. Valencia's problems have been about depth and coaching, not their high-end talent. Their best players could play for any team in the world and, in the cases of Soldado and Banega, start for Spurs immediately.