The German international is believed to be out-of-favour at the Allianz Arena, after losing his starting berth to Mario Mandzukic last season.
Despite having a prolific goalscoring record – 159 goals in 279 appearances for Bayern and Stuttgart – Gomez’s hopes of forcing his way back into the European Champions’ first-team look slim, with reports suggesting that Robert Lewandowski is on the verge of completing a stunning move from Borussia Dortmund.
As a result, Spurs chief Andre Villas-Boas has made the 27-year-old one of his top transfer targets, as he looks to add a guaranteed source of goals to his team.
The Londoners narrowly missed out on Champions League qualification last season thanks, in part, to struggling to find the back of the net on a regular basis.
AVB is confident that Gomez can provide the firepower needed, and that he will create a fine attacking partnership with Gareth Bale.
The Portuguese coach is willing to offer around £7m for the hit-man, a figure that may tempt Bayern to sell.
Napoli and Bayer Leverkusen are also in the race, and could oppose any bid submitted by Tottenham.
The north London outfit are also keen on Leandro Damiao of Internacional, a player they saw an offer for rejected in January.
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