The England international’s days in North London appear to be numbered, with new boss Tim Sherwood having continued to keep the 31-year-old on the bench since taking over from Andre Villas-Boas.
Defoe has been linked with a move away from Spurs for some time, with some rumours having suggested that a big money switch to MLS side Toronto FC is on the cards.
However, West Ham are ready to mount a serious offer for their former forward.
The Irons are known to be in the market for a proven goalscorer, with Andy Carroll’s injury problems having left Sam Allardyce short of options during the opening half of the campaign, which has contributed to the club’s current relegation fears.
Defoe’s vast experience in the English game is believed to be seen as attractive by the East London side, whose owners are said to be willing to spend in the coming weeks to save their season.
A loan swoop is thought to be the most likely option, with the Hammers reluctant to commit to the 31-year-old’s wage demands until they are certain of their top tier status.
Defoe himself may be keen on the move, with regular playing time ahead of the World Cup a priority.