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Alli, 24, benefited under Pochettino's tutelage in north London and scored 18 times in 36 appearances as Spurs missed out on the Premier League title in 2017 and Champions League trophy in 2019.
Pochettino, who was sacked by Spurs in 2019, made his sensational return to management in late December as he succeeded Thomas Tuchel at PSG.
And now the former Spurs boss is preparing a selling spree in January as he ushers in a new era at PSG, according to L'Equipe.
The French newspaper claims that PSG sporting director Leonardo failed to bring in £53m (€60m) in summer sales and the club will attempt to offload several stars this month.
L'Equipe reports that the five players currently on the chopping block are Leandro Paredes, Idrissa Gueye, Julian Draxler, Ander Herrera and Thilo Kehrer.
PSG believe that if they manage to sell one or two of the five players on their list, then Leonardo will be able to make a move for Alli.
Alli, who was heavily linked with PSG in the summer, once again sparked transfer rumours to the defending French champions with his recent antics on social media.
The Spurs midfielder has been frozen out by Tottenham boss Jose Mourinho this season and only made 11 appearances in all competitions for his side.
Spurs have not made it clear if they plan to sell Alli, whose current Tottenham deal expires in 2024.
Pochettino revealed that he was thrilled to make his return to management and said that PSG have "always held a special place in my heart."
The 48-year-old Argentine explained: "I would like to thank the club's management for the trust they have placed in me.
"As you know, this club has always held a special place in my heart. I have wonderful memories, especially of the unique atmosphere of the Parc des Princes.
"I return to the club today with a lot of ambition and humility and am eager to work with some of the world's most talented players.
"This team has fantastic potential and my staff and I will do everything we can to get the best for Paris Saint-Germain in all competitions."
Featured Image Credit: PA
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