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Published 13:09 6 Jan 2023 GMT
Beşiktaş boss Şenol Güneş admitted in October that the 26-year-old had fallen 'below expectations' during his time at the club.
He said: "We haven't got through to Dele Alli yet.
"Let's not discuss Dele Alli as a player, but he is below expectations in terms of efficiency."
His form is a far cry from his displays six years ago in the 2016-17 season where he scored 18 times for Spurs as they finished second in the table.
However after the departure of Mauricio Pochettino Alli's form began to fade away as he lost his place under José Mourinho and Nuno Espirito Santo before failing to impress current boss, Antonio Conte.
Beşiktaş have a reported £6m buy-out option, but it seems very unlikely that it will be activated.
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