Spurs will not be playing Champions League football in 2020-21 and their boss stressed the need for realism over transfers.
Jose Mourinho believes Tottenham need to be realistic when it comes to what they can do in the transfer market in the close season.
Spurs will miss out on Champions League qualification and, as it stands, need to finish sixth to be sure of Europa League qualification.
Tottenham trail sixth-placed Wolves by a point with two games to go but are on a four-game unbeaten run, which includes a North London derby win over Arsenal, who could deny Spurs European football by winning the FA Cup.
Asked about trying to attract players to the club without the lure of Champions League football, Mourinho said: "For some clubs it's easy, you break the rules, you spend the money and you get the players.
"For some, it's more difficult. You follow the rules. For this profile of club, the situation is more complicated.
"I knew what Tottenham is before I signed my contract. I had meetings with different people in the club. I think at that time we were 10-15 points behind the Champions League positions, so there are no surprises for me.
"We need to be realistic. I know where the best players in the world are, if we sit and have a coffee I can give you a shortlist of best players in the world by position.
"The most important thing is to be realistic, analyse the transfer market opportunities – the clubs that are willing to sell, the players in the last years of their contract. Clubs willing to have creative deals.
"I know exactly what we need and what we would like and I know how to be realistic.
"The club also knows me better than before, I think only [chairman] Mr [Daniel] Levy can say, but I think it's very easy to work with me.
"I am open, pragmatic. I like to do my reports to the club, project the future, so for me everything is written. It's quite easy to work with me.
"And when I am respectful and realistic, I think we are fine because we understand each other."
Spurs' final two Premier League matches come against Leicester City (home) and Crystal Palace (away).