Jeunes Footeaux says he has emerged as a target for Antonio Conte as he approaches the final year of his Paris Saint-Germain contract.
Gueye, 32, joined the French champions from Everton for £30million in 2019.
He has since won two titles and two French Cups after playing 110 games.
But PSG are ready to cut Gueye loose as they look for fresh faces this summer.
And Spurs are now keen on bringing the Senegal star back to England.