Estadio Deportivo says Lo Celso is among the names to be found at the top of the La Liga club's wish list ahead of the summer transfer window.
Earlier in the season, Lo Celso was being linked with Barcelona and Juventus.
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The 28-year-old is among the players who may leave Tottenham this summer, with Betis watching developments closely.
The Argentina international has a contract with Spurs to 2025.
Lo Celso so far has two goals and two assists in 19 games for Spurs this season.