The People reports that Spurs boss Andre Villas-Boas is looking to bring in a left-back in January and the Everton defender is fitting the bill.
Baines was strongly linked with a move to Manchester United in the summer, but Everton rejected several bids from the Premier League champions.
Talks over a new contract at Everton has been put on hold and Baines is keen on leaving Goodison in January.
United plan to make another bid for the England defender in January.
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The start of the 2017-18 Premier League season is just around the corner and is shaping up to be one of the most competitive yet.
As always it is the so called “big clubs” that have splashed the most cash in the transfer window so far this summer. Manchester United or City? Arsenal or Tottenham? Who are the winners and losers of the transfer window so far?