Sky Italia says the player's agent has initiated 'in depth' contact with the club.
A potential sticking point in the deal is Inter's wish to receive money for a loan move, while Tottenham are not looking to part with any cash.
The Italian side are now believed to be keen to move Eriksen on, despite only signing him a year ago, with the midfielder struggling to force his way into coach Antonio Conte's plans.
Their eagerness to do a deal is down to the fact that while they were able to purchase a top-level Premier League player for a fraction of his market value, he is believed to be on high wages.
Despite failing to hit the ground running at Inter, for whom he has notched just four goals and three assists in 40 appearances, Spurs would be happy to welcome back one of their best players of the last decade.