Spurs chief Andre Villas-Boas has made a goalscorer his top transfer target for the coming months, after watching his side narrowly miss out on Champions League qualification last term.
Heung-Min has been mooted as a target for the ex-Chelsea boss for some time, and rumours of a summer offer have begun to circulate in recent weeks.
With his current deal set to run until 2014, Hamburg were keen to tie him down for the foreseeable future, but the South Korean has turned down their offer.
The 20-year-old enjoyed a successful 2012/13 campaign, notching 12 Bundesliga goals, making him the joint ninth highest scorer in the division.
Tottenham’s top target is said to be Christian Benteke, but Heung-Min may prove to be a wise investment due to his profile in Asia.
Bayer Leverkusen are also interested in the striker, and are likely to rival any offer from the Londoners.
Sami Hyypia’s men have one trump card over Spurs however, in the fact that they can offer Heung-Min Champions League football next season.
AVB is also said to be interested in Internacional star Leandro Damiao, a player he saw a bid for rejected in January.
Tottenham scored the joint lowest goals in the top five last season, could Son Heung-Min improve their record and get them back into the Champions League?
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