The 25-year-old full-back has had somewhat of a redemption arc at this summer's World Cup for England, which has gained the attention of top club's around Europe, including Inter.
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The club view Spence as a top-target at wing-back, per Fabrizio Romano.
Spence is reportedly open to a move and to leave the Tottenham Hotspur stadium ahead of next season.
Inter have already lost Denzel Dumfries to Real Madrid on a free transfer this summer, and new boss Christian Chivu is looking to strengthen the full-back department.
Premier League sides Liverpool and Newcastle have reportedly shown interest in Spence, but it is believed that Inter have pushed ahead of the two clubs to secure the Englishman's signature this summer.