The Argentine was a key member of the Parisians’ title winning team of last season, performing to a high standard on a regular basis.
However, he has slipped down the pecking order under new boss Laurent Blanc, who has changed the team’s system to accommodate new signing Edinson Cavani and talismanic forward Zlatan Ibrahimovic in a front two.
Lavezzi is desperate to play regularly to book a spot in his home nation’s squad ahead of the World Cup, which has alerted Spurs.
Despite having spent over £100m during the summer, Lilywhites boss Andre Villas-Boas is believed to be ready to splash the cash again once the transfer window re-opens.
The 28-year-old is valued at around £15m, and it’s unlikely that the Qatari-backer PSG will quibble too much over the size of any transfer fee.
AVB sees Lavezzi as the ideal man to further boost his attacking options, and is attracted to the South American’s ability to play anywhere across the front three.
CSKA Moscow’s Keisuke Honda and long-term target Leandro Damiao are also on the club’s radar.
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