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"Tottenham Hotspur have money to spend in January, the question is, who on?It took a while, but Daniel Levy got the big money he wanted for Luka Modric in the summer transfer window, and Moussa Dembele, Clint Dempsey Hugo Lloris were bought. But that is unlikely to be it for the season, as their aborted pursuit of Joao Moutinho on deadline day showed. So Spurs are certain to have money to spend in January - The Mail have claimed it will be &amp;pound;20 million, but it could be upwards of that. Who should they make their top target? Here are a few contenders... Klaas Jan-Huntelaar The Dutch striker has been in sensational form over the last two years for Schalke, and his contract is running down, expiring in the summer. His agent has said the player's mind is not made up over what he wants to do in January, and Spurs have to throw their hat into the ring. Even better, he could cost less than &amp;pound;10 million, meaning money left spare for other targets. Reasons against, include his ongoing Champions League campaign with the Germans - they are expected to qualify for the knockout stages, and the competition for his signature. Willian Andre Villas-Boas is a long term admirer of Willian, and tried to sign him for Chelsea last January. Can he get his man this time around? The Brazilian has continued to impress for Shakhtar in the Champions League, but Tottenham would have a tough job sealing his signature. The Ukrainians are into the next round of the Champions League, and do not want to sell, unless for crazy money. His performances have upped his price tag, and the attacker could cost towards &amp;pound;30 million. Are Spurs prepapred to put that much money up? Christian Eriksen Danish playmaker Eriksen is highly rated, and has continued to do well at Ajax this season, scoring four times and providing three assists. It should not be forgotten he is &amp;nbsp;only 20, and has a wealth of experience already, playing the Champions League, Europa League, Euro 2012, and is already an Eredivisie champion. It is only a matter of time before he makes a big move, and Tottenham would do very well to secure him. Ajax would surely sell if the right offer came in, and &amp;pound;20 million could be enough. Joao Moutinho Spurs simply left it too late to sign Moutinho on deadline day, but would do well to try to re-ignite the deal. The midfielder is among the very best in Europe, and would form a fearsome partnership alongside Sandro. The midfielder did intimate earlier this Autumn that he was a bit lukewarm on the deal, with Russian clubs and even Barcelona stated to be his preferred options by his agent. However Spurs could surely agree with Porto for a fee again, and they have time to try and talk Moutinho around. Alan Dzagoev Russian playmaker Dzagoev is another who continues to be linked with signing for Spurs, and the resemblances with Modric are there to see in his silky attacking skills and lightweight frame. Dzagoev does like to play further forward than the Croatian, and offers more of a goal threat, and is wanted by some of Europe's top clubs. He was impressive at Euro 2012, scoring three times. CSKA Moscow will try to match any offer Spurs make him, in an attempt to keep him, and there may be pressure on the Russians to keep their star man in the country rather than let him go abroad, but Spurs should test the water with a &amp;pound;15 million bid. Who would you make your number one target if you were AVB? One of the above or somebody else? image: &amp;copy; goulao"^^<http://www.w3.org/2001/XMLSchema#string>
<http://www.hitc.com/en-gb/2012/11/21/tottenham-hotspurs-number-one-january-transfer-target/>