According to reports the duo are close to striking deals with clubs on the Continent – and may not be the only Spurs players on the way out.
Outcast winger Nkoudou has actually been drafted back into the first-team this season, coming off the bench against Aston Villa after a strong pre-season outing versus Bayern Munich.
However The Times believe Turkish side Besiktas are willing to pay £4.6million to sign him permanently.
With that deal close, Spurs are also hoping to raise funds from Wanyama’s exit before the September 2 deadline.
Club Brugge have reportedly offered £9m for the Kenyan but the Premier League side want £11m.
After paying £6m for Liverpool keeper Simon Mignolet, the Belgian outfit want to make a statement to help win back the title from Genk.
Wanyama was initially first-choice after following Mauricio Pochettino over from Southampton in 2016 but injuries have curtailed his impact.
Spurs are also to consider the futures of Danny Rose, Serge Aurier and Christian Eriksen in the coming weeks.
Full-backs Rose and Aurier are both said to want moves, the former Paris Saint-Germain defender open to a return to France or a stint in Italy.
While Eriksen is out of contract in 12 months and expressed his desire to leave in the summer, alerting Real Madrid.