The Spurs boss is reportedly ready to spend when the transfer window reopens, and teen star Maher is one of his top targets.
The AZ Alkmaar midfielder made his debut two years ago in the Europa League and scored, becoming the youngest ever player playing for a Dutch club to score in the competition.
Last season Maher was voted Holland's Young Player of the Year after making the step up to the first-team with AZ. His performances in the Eredivisie led to speculation Manchester City, AC Milan and Barcelona were tracking the youngster.
And Maher further enhanced his burgeoning reputation when he received a call-up to the Netherlands provisional squad for Euro 2012.
The teen midfielder was cut before the tournament began, but has since made his Netherlands debut, appearing in Holland's 4-2 loss to Belgium in August.
The Morocco-born midfielder has reportedly been watched by Arsenal, and the north London club have an excellent track record of bringing through youngsters.
Theo Walcott, Alex-Oxlade Chamberlain and Aaron Ramsey all moved to Arsenal at a similar age before going on to become key components of the Gunners midfield.
But north London rival Tottenham could move first. The Standard reports that Villas-Boas could be rewarded with his impressive start to life at White Hart Lane with a large transfer kitty for January, and Maher could be a target.
Roberto Mancini has tracked the 19-year-old in the past, and Manchester City have indicated they're keen to place greater emphasis on emerging young talents rather than on big-money star purchases.
All three Premier League clubs are likely to take an interest, should it become clear that the 19-year-old is ready to leave Holland.