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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Liverpool have unveiled their new home kit for next season, sticking with the hugely popular retro styling of the current shirt.
The reputation of the Premier League means it is the most popular and one of the most watched leagues in the world.