BILD says Mauricio Pochettino's side have shown an interest in the winger.
However, they make clear talks have not opened and no official offer has been made.
Spurs have shown an interest again five years after first trying to sign Rebic from RNK Split. Back then they are understood to have made a £5m offer for the Croatia Under-21 star but the move never materialised.
Eintracht want €30m to sell Rebic this summer.