The Belgium international is top of Spurs transfer shortlist as Villas-Boas looks to bring in reinforcements, but the north London club will have to move fast to beat Arsenal and Manchester City. And the report claims the Spurs boss could be willing to complete a drastic overhaul of Tottenham's forward options this summer.
Jermain Defoe and Emmanuel Adebayor could both leave at the end of the season, while Villas-Boas could spend big on up to three new strikers to replace them.
22-year-old Benteke is one of the named targets, and the 14-goal Villa striker is thought to be the priority after a stellar debut Premier League campaign.
The Belgian joined Paul Lambert's side from Genk last summer, and despite the club's relegation struggles, Benteke has thrived.
The West Midlands club may struggle to keep hold of their star player if they go down, and Spurs chairman Daniel Levy is ready to take advantage with a £15m offer.
That would still be double the £7m fee Villa paid Genk for his services back in 2012, and the report claims Levy hopes Lambert would consider the offer even if they do manage to stave off relegation.
And the Spurs chairman wants a deal sorted quickly to prevent being drawn into a bidding war with Arsenal and Manchester City.
Inter Milan are also reportedly keen, although Arsenal, City and Spurs can offer Benteke Premier League football, and two of the three will likely be able to tempt the Belgian with the carrot of the Champions League.
The report claims Brazil international Leandro Damiao is still a target for Spurs, while £5m Adebayor and 18-goal Defoe could be sold to fund a double move for Benteke and Damiao, with another striker a possible summer addition too.