The 20-year-old playmaker is one of the most highly-regarded young players in Europe, and has been courted by a number of top clubs. Eriksen revealed in a recent interview that it is his dream to play for Barcelona one day, but the report suggests Spurs boss Andre Villas-Boas retains hope that he can convince the Denmark international to join the club in January.
The report claims Tottenham representatives discussed the prospect of signing Eriksen when the club bought Jan Vertonghen from Ajax last summer.
At that stage, the Dutch giants were reluctant to let their star player leave, but Eriksen has since rejected the offer of a new contract at the Eredivisie champions, and Ajax are considering their options.
The report says Tottenham are willing to spend next month, and Villas-Boas has reportedly drawn up a list of transfer targets. Shakhtar Donetsk star Willian remains the priority but the Ukrainian side have progressed to the last-16 of the Champions League, which hurts Tottenham's bid to lure him to the Premier League.
Spurs harbour ambitions of qualifying for next season's Champions League, and the signing of Eriksen would certainly send a statement of intent to their rivals for a top four finish, including north London foes Arsenal.