The winger has been previously linked with the North London club, and was thought to be close to joining the Lilywhites in the summer, only to make a U-turn and commit his short term future to the La Liga side.
However, the Argentine international has told Spanish media he may well leave the club in January should a tempting offer from a Premier League club come his way.
“I’ve not been playing well recently and I need to find my best form, but something could happen,” Perotti said.
“A transfer is definitely possible in the winter market.”
Perotti has struggled for form and fitness so far this season, as he has looked to fill the void left by Spanish winger Jesus Navas, who quit Sevilla for Manchester City in the summer.
Both Arsenal and AC Milan are also thought to be interested in the wide man, who is understood to be available for around £8million.
Sevilla are ready to cash in on the injury-hit player and Andre Villas-Boas is believed to be the man at the front of the queue for his services.
Tottenham are ready to spend big once again in January, after a stuttering start to the season, which reached its lowest moment yesterday as they crashed to a 6-0 defeat at Manchester City.
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