Tottenham know Roma midfielder Lorenzo Pellegrini's contract carries a buyout clause.
Spurs will have to meet the midfielder's £26million release clause to pry him away from old boss Jose Mourinho.
The Athletic reports Pellegrini has emerged as a target for Nuno Espirito Santo after he made Moussa Sissoko available for transfer.
There are also doubts over Harry Winks' Spurs future.
And Pellegrini, 25, is seen as the ideal man to fill their shoes if they leave.
However, cash-strapped Tottenham will have to come up with £26m to trigger Pellegrini's Roma release clause as he is one of their key players.