Sandro Tonali – Grade: A+
Without question, Sandro Tonali is one of the signings of the summer.
Spurs shattered their transfer record by spending €108 million to bring the Italian midfielder from Newcastle United, beating fierce competition from Manchester City and Arsenal. De Zerbi's relationship with his fellow Italian is believed to have been a decisive factor in convincing Tonali to move to North London.
This is a statement signing in every sense. Tonali possesses the tactical intelligence, passing range, defensive awareness and leadership qualities to become the heartbeat of Tottenham's midfield for years to come.
His arrival also has the potential to redefine Spurs as a team. During Manchester City's dominant years under Pep Guardiola, Rodri became the irreplaceable figure that allowed everything else to function. Tonali has the attributes to provide Tottenham with that same level of control, consistency and authority in midfield.
Should he reach his best under De Zerbi, he may eventually be remembered as one of the greatest signings in Tottenham Hotspur history.
Mateus Fernandes – Grade: B+
The €99 million signing of Mateus Fernandes raised eyebrows because of the enormous fee, but there is little doubt regarding his talent.
The midfielder attracted interest from Real Madrid, Paris Saint-Germain and Manchester United before Spurs secured his signature, highlighting just how highly regarded he is across Europe.
There is certainly an argument that Tottenham paid above market value, but elite potential rarely comes cheap. Fernandes possesses the technical quality, athleticism and versatility to flourish under De Zerbi's possession-based system.
If his development continues on its current trajectory, the price tag could eventually look entirely justified.
Jan Paul van Hecke – Grade: A
Van Hecke was among the Premier League's standout central defenders last season, making his €60 million move look like smart business despite the significant fee.
Having already worked under De Zerbi at Brighton, he arrives fully understanding the tactical demands of the system, which should allow him to settle immediately.
The Dutch defender is entering the prime years of his career and could elevate his performances even further under a coach who already knows exactly how to maximise his strengths.
Marcos Senesi – Grade: A
Signing Marcos Senesi on a free transfer is outstanding business.
The Argentine was one of the Premier League's most reliable defenders last season and would normally command a substantial transfer fee in today's market.
Instead, Spurs secured an experienced, proven centre-back without paying a penny in transfer costs, making this one of the bargains of the entire window.
Martin Dúbravka – Grade: B
Martin Dúbravka arrives on a free transfer to strengthen the goalkeeping department.
Although unlikely to become the club's long-term number one, the experienced goalkeeper remains dependable whenever called upon and provides valuable depth across multiple competitions.
Reliable backup goalkeepers are often underrated, making this a sensible piece of business.
Andy Robertson – Grade: B
Andrew Robertson may no longer be at the peak of his Liverpool career, but signing a player with his experience and winning mentality for free represents solid value.
His leadership, professionalism and knowledge of winning major honours could prove extremely valuable inside a dressing room looking to establish a new winning culture under De Zerbi.
Even if he is no longer an automatic starter every week, Robertson's presence could still have a significant influence.
Departures: Mixed Results
Several outgoing deals made perfect financial and sporting sense.
Will Lankshear's €11.7 million sale earns a B, representing a respectable profit on a player unlikely to feature regularly.
The loan departure of Radu Drăgușin also deserves a B. With Van Hecke and Senesi arriving, opportunities would have been limited, making a temporary move the logical decision.
Sales involving Alfie Devine (€5.3 million) and Alejo Veliz (€9 million) are relatively insignificant in the wider picture but still represent reasonable business, both receiving B grades.
The release of Yves Bissouma earns an A. Signed with high expectations, the midfielder ultimately failed to consistently justify his reputation, making this the right time for both parties to move on.
The Biggest Gamble: Luka Vušković – Grade: D
The only transfer that raises genuine concerns is the €54 million sale of Luka Vušković to Brighton.
The Croatian is widely regarded as one of the brightest young defensive talents in world football and may eventually develop into one of Europe's elite centre-backs.
Given Tottenham's unprecedented spending this summer, Vušković appears to have become the sacrificial lamb needed to help balance the books.
Whether Spurs ultimately regret allowing such a gifted youngster to leave will only become clear in the years ahead, but on paper, this is comfortably the weakest decision of the window.
Overall Verdict: 9.5/10
Tottenham have finally behaved like one of Europe's elite clubs.
Rather than settling for secondary targets, they have aggressively pursued players wanted by Europe's biggest teams and successfully convinced them that North London is the place to be. The arrivals of Tonali, Fernandes, Van Hecke and Senesi dramatically improve the spine of the squad, while Robertson and Dúbravka add valuable experience and depth.
The sale of Vušković remains the one major concern, but it does little to overshadow what has otherwise been a phenomenal transfer window.
If Roberto De Zerbi can mould these signings into a cohesive unit, Tottenham may have assembled the foundations of a team capable of challenging for the Premier League top spots and qualifying for the UEFA Champions League in the years to come.
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