Berbatov is currently plying his trade at Fulham, however his agent claimed last month that he was seeking a route out of Craven Cottage.
Arsenal have previously been linked with a move for the Bulgarian, but according to Goal it is Tottenham who are eyeing up a move for him.
The website claims that Berbatov is in fact happy in west London but would be open to a move back to Tottenham - the club he left to join Manchester United in a deal worth more than £30 million back in 2008.
They add that Tottenham are looking to add to their depleted forward unit following the announcement that Jermain Defoe will join MLS outfit Toronto in February, and could make a move for the £1.5 million-rated forward.
When Defoe eventually departs, Spurs will only be able to call upon Emmanuel Adebayor and Roberto Soldado as their two main attacking options, with youngster Harry Kane providing support.
Reports circulated recent that Arsenal boss Arsene Wenger would try and lure Berbatov to the Emirates Stadium in order to solve his own striker crisis - the Gunners only have Olivier Giroud as their man striking option with Nicklas Bendtner on hand as backup. According to Goal, Chelsea were also contemplating making a move.
However it is being reported that neither Arsenal or Chelsea are considering a bid as things stand.
Berbatov is out of contract at Fulham, who are currently locked in a relegation dogfight, in the summer.