Villas-Boas was left frustrated after Spurs once again missed out on Champions League football and so wants to add younger, quality players to his squad over the current ageing stars that failed to secure a top four spot this season.
The England pair Parker and Defoe are set to join the likes of David Bentley, Jake Livermore and William Gallas towards the White Hart Lane exit door.
Spurs relied on the goals of Gareth Bale last season and Villas-Boas will wait until his future is decided before making any purchases this summer.
Tottenham may well use the departing players as bargaining tools in other deals for the likes of Christian Benteke in an ideal world.
The wage bill could be significantly lower than last year in North London but Bale will demand big bucks in order to stay.
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