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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