The 16 year-old has already made his first team debut for the Belgian outfit.
"When players get to 16, we offer them a development plan and later a financial plan. We will not change the way we work," Anderlecht's youth officer Jean Kinder Mans told Het Laatste Niuws.
"We have heard that Spurs are interested in Azzaoui and it is the player's right to make a choice. We regret that he will leave us, but you cannot compare this loss with Adnan Januzaj's move to Manchester United a few years ago."
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