Naughton (left) and Walker each broke into the Blades team last season
Tottenham have signed defenders Kyle Naughton and Kyle Walker from Championship side Sheffield United.
Everton had bid £5m to land Naughton, while Aston Villa were also believed to be admirers of the 20-year-old, who has instead opted for Spurs.
A fee has not been disclosed but could be close to the £10m mark for the duo.
Walker will return to Bramall Lane on loan as part of the deal with Spurs, and the Blades will also be able to take Tottenham players on loan.
Sheffield United boss Kevin Blackwell said: "Having Walker available is a very important part of our strategy and it's exciting to have the chance to talk with Tottenham and judge whether any other of their players might fit into our squad.
"If we think that someone could help us we could take them on a short-term loan throughout August and, if required, extend it to a season-long arrangement after that."
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