It is believed that Spurs manager Mauricio Pochettino has identified the Baggies hitman as a top-priority signing this summer, with the north London club looking to shake up their frontline.
Out-of-favour forward Emmanuel Adebayor is understood to be in talks with Aston Villa as a potential replacement for Liverpool-bound Christian Benteke, while Roberto Soldado’s future at White Hart Lane looks all but over after a torrid couple of years at the club.
This would leave highly-rated England youngster Harry Kane as Spurs’s only recognised senior centre forward, which means that Pochettino is in the market for a new striker.
Tottenham were heavily linked with a move for Berahino last season, but never made an official bid.
However, Pochettino is keen on bringing the 21-year-old to White Hart Lane before the start of the new campaign, which is likely to see the club submitting an offer in the near future.