However, with two months of the summer window remaining, it would come as a surprise if the Italian head coach did not continue to reshuffle his current crop of players.
According to Goal, Spurs are contemplating whether to press ahead with an approach for Estupinan over the coming weeks.
Between 2016 and 2020, the left-sided player was contracted to Watford without ever making a first-team appearance for the Hornets.
Instead, the Ecuador international has plied his trade in Spain, spending loan periods at Granada, Almeria, Mallorca and Osasuna before eventually earning a transfer to Villarreal.
The 24-year-old has become an important squad member over the past two seasons, making a total of 29 starts and 24 substitute appearances in La Liga.
Estupinan also made 10 outings in last season's run to the Champions League semi-finals, including being named in the starting lineup in both semi-final fixtures versus Liverpool.
The report claims that Estupinan would cost in the region of £13m, likely becoming a direct rival to Ryan Sessegnon for the left wing-back role.
However, one potential stumbling block is the player's length of contract, Estupinan just two years into a seven-year deal at Estadio de la Ceramica.
Should Spurs get a deal for Estupinan over the line, that could result in the club making an active attempt to part ways with Sergio Reguilon.
Real Madrid currently possess a buy-back clause for their former youngster, although it is unclear whether they intend to activate that option before 2022-23. body check tags ::