The classy Belgian has been linked with Manchester City in recent times, and has already hinted that he is keen to leave White Hart Lane in search of Champions League football after two seasons in north London.
Although a top four finish isn’t out of the question mathematically for Spurs, it looks unlikely that they will bridge the five point gap between themselves and Arsenal over the course of their remaining five games, leaving Vertonghen’s future up in the air.
If the 26-year-old does indeed push for a move, then the Lilywhites see Garay as a perfect replacement.
The Argentine starred in Benfica’s Europa League slaying of Tottenham recently, and is also wanted by United.
Spurs chief Daniel Levy is ready to sanction swoops for top players ahead of the off-season despite the uncertainty surrounding who will be coaching the team next year, with the former Real Madrid man high on his list of priorities.
Garay himself may be keen on a Premier League switch having spent three years in Portugal.
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