The Uruguayan international is believed to be on Andre Villas-Boas’ wish list heading into next month, with addressing the need for a new left-sided defender a priority.
Danny Rose – Spurs’ only orthodox option in the role – is currently out of action through injury, which has forced a reluctant Jan Vertonghen to move into the void.
AVB attempted to sign Pereira – whom he coached at Porto – while with Chelsea, and has remained keen ever since.
The 28-year-old has struggled for game time in Italy this term, with the Serie A giants having only granted him two league starts so far.
This has prompted speculation that he will be allowed to leave, with Tottenham near the front of the queue for his signature.
However, the Londoners will have to beat Spartak and Estudiantes to seal a deal.
The Russian side are keen to lure Pereira with Moscow with a lucrative contract, while the Argentine outfit are hopeful that the appeal of returning to his home continent may open up a potential switch.