The London Evening Standard reports that Spurs will make a revised bid worth £22million for the 22-year-old striker.
West Brom chairman Jeremy Peace has previously claimed the club have no plans to sell the highly-rated striker.
Albion rejected an £18million bid from Spurs for the striker on Tuesday.
Berahino has just two years left on his contract at West Brom and is currently paid just £15,000-a-week.
