Villas-Boas is desperate to add at least two more strikers to his squad after the disappointing form of Jermain Defoe and Emmanuel Adebayor last season.
Spurs often leave their transfer business until the final few days of the window under Daniel Levy and are set to continue that trend in order to bring Benteke to White Hart Lane.
The Belgian powerhouse was hugely impressive in his first season at Villa and the Midlands club are confident of keeping him this summer despite interest from big clubs in England and Spain.
Spurs are risking being rejected by Villa; who want £30million for their man; and desperately searching and possibly overpaying for another striker as deadline day looms.
The North London club are also keen on bringing David Villa to the Premier League from Barcelona.