Spurs boss Andre Villas-Boas revealed yesterday after seeing his side miss out on Champions League qualification that he would look to strengthen his squad in the summer.
According to the Sun, Moutinho is at the top of Villas-Boas' hit-list, less than a year after the north London club failed with a deadline-day move for the 26-year-old.
Spurs looked to be on the verge of wrapping up a deal for Moutinho last August for a record fee of around £20 million, however the move collapsed.
The Sun reckon it will take around £30 million to secure the signature of the Porto star this time round, with newly-promoted Ligue 1 side Monaco also said to be considering a bid.
Tottenham will look to strengthen in key areas this summer as they look to make up for the disappointment of missing out on a top-four spot once more.
Spurs beat Sunderland 1-0 thanks to a stunner from Gareth Bale, but Arsenal's 1-0 win over Newcastle meant they missed out on Champions League qualification by a solitary point.
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