Tottenham chairman Daniel Levy is pushing for the sale of Christian Eriksen in January after the Dane indicated he is not willing to sign a new contract under Jose Mourinho.

Eriksen is out of contract at the end of the season and he has repeatedly refused to extend his deal, despite an offer worth more than £200,000 a week, which would make him one of the club’s highest earners.

While the arrival of Mourinho may persuade Toby Alderweireld to extend his contract beyond the end of the current campaign, Eriksen has indicated to the Portuguese that he still wants a new challenge, preferably in La Liga or Serie A.

Following a conversation with Eriksen, Mourinho said last week he would pick his team based on “the future”, but he is happy with the player’s attitude and will continue to consider him for selection while he remains at the club.

The Spurs manager said on Tuesday: "If I tell you that I didn’t speak with Mr. Levy about Eriksen, Alderweireld and [Jan] Vertonghen, I would be lying. I speak also with the players, with all of them.

"Important thing, really, is [they are] great professionals, big relationship with Tottenham, amazing understanding of what the club is and what we need from them.

"So, all three ready to play, all three ready to forget the contractual situation. And these boys are great players and Tottenham people. I trust them."

Levy, however, is determined not to lose Eriksen on a free transfer in the summer and has made it known that the 27-year-old can leave Spurs in January for a competitive price — even if it harms Mourinho’s efforts to secure a top-four place and win the FA Cup or Champions League.

Levy was prepared to sell Eriksen to Tuesday’s opponents Manchester United in August for £80million and he would be willing to consider offers of less than £40m in January.

It remains to be seen if there will be any takers, however, with suitors aware that Eriksen is available for nothing in six months and can sign a pre-contract agreement with overseas clubs on January 1.

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Eriksen has made it clear he will only leave Spurs for the right club and Levy’s desire to sell could strain relations between Spurs and the player. The former Ajax midfielder has long been keen on a move to Real Madrid, while their local rivals Atletico showed an interest over the summer.

Juventus are thought to be keen on the prospect of signing the playmaker on a free transfer, having already raided north London for Arsenal’s out-of-contract midfielder Aaron Ramsey in the summer. Eriksen turned down United’s interest, making it clear he is not willing in joining another Premier League club.

Ahead of his return from Old Trafford, Mourinho insisted he had "no regrets" about his two-and-a-half year spell at United and refused to be drawn on their struggles under Ole Gunnar Solskjaer.

"Honestly, Manchester United for me now is in my history book," he said. "Like a bit like Mr. Mandela was saying, "You never lose. You win or you learn". At United I won and I learned. No regrets."

He added: "Go to my office upstairs [at Hotspur Way] and I still have a couple of pictures of my Man United time and that's it.

"Before the game and after, one thing is to be in the corridor where I don’t know anybody. Another thing is to meet in the corridor good friends, people who work with me, people who I have very good relationship, people I keep in contract with on the phone, SMS, WhatsApp. That’s a different thing. Before and after the game, it’s going to be a little bit different and I’m happy with that. During the game, there’s no space for any feelings at all."