Tottenham are "not scared" of selling Christian Eriksen to a Premier League rival, according to chairman Daniel Levy.
The 27-year-old is due to be out of contract at the end of the season and has been strongly linked with a move away ahead of the January transfer window.
Manchester United are among the clubs rumoured to be interested in signing Eriksen, who has started just one game in all competitions since Jose Mourinho replaced Mauricio Pochettino last month.
Tottenham risk losing the Denmark international for nothing in six months' time, so Levy is not ruling out a mid-season exit.
"We are honestly not scared to trade with our rivals," he told the Evening Standard when asked if he would sanction a sale to a fellow Premier League club.
Defenders Jan Vertonghen and Toby Alderweireld are also into the final year of their contracts, though both players are reportedly interested in signing new deals.
"My view is really simple. For a player to sign a new contract, not only have the conditions got to be right but the player has got to want to do it," Levy said.
"It is up to those players whether they want to stay at Tottenham, and we'll see. I don't want to comment on individual players too much. I actually think it is unfair.
"Every circumstance is different. There may be a player who wants to stay, there may be a player we don't want to stay."
Eriksen came off the bench to set up Vertonghen's late goal in his side's 2-1 win at Wolves on Sunday.
Tottenham have made a positive start to life under Mourinho, who has previously ruled out the prospect of making any new signings in the January window - a stance Levy is expecting to remain the same.
"Jose is on record as saying what we need now is to get the players playing better, which is what they are doing," he said.
"He's made it clear he is not looking for new players in January. He is happy with what he's got and that's why he said that."