The 23-year-old is currently enjoying a season-long loan spell at Upton Park, with Hammers boss Sam Allardyce reserving an option for a permanent £17million deal at the end of the season.
Reds boss Brendan Rodgers has made clear that Carroll's future lies away from Anfield, and was only too happy to let the £35million record signing leave Merseyside in August, albeit only in a temporary switch.
Now, Andre Villas-Boas' alleged interest in adding the England international to his attacking contingent at White Hart Lane will be encouraging for Liverpool, as they look to finance further investment, and the rebuilding of their own squad.
Spurs' current options of Jermain Defoe and the unsettled Emmanuel Adebayor leave them a little short up front, prompting the Portuguese tactician to play a lone striker with three attacking midfielders behind, for much of the campaign.
Tottenham are unable to swoop for Carroll in January due to regulations preventing players appearing for more than two teams during the same domestic season. But, with north London scouts impressed with the Liverpool loanee's commanding displays, he could be the subject of firmer interest at the end of the season.