Los Blancos boss Zinedine Zidane has put the Dane at the top of this transfer shopping list.
According toThe Sun, Real have put forward an offer of £45million plus midfielder Dani Ceballos to acquire Eriksen's signature.
Spain U21 international Ceballos has told Zidane he wants to leave the Bernabeu after struggling for playing time last season.
Spurs boss Mauricio Pochettino have coveted the 22-year-old for some time and would be keen to pursue him in a straight cash deal.
Eriksen has spoken publicly of his desire to leave the North London club this summer.