White Hart Lane side want Argentine international.
Tottenham are reportedly preparing a January bid for Benfica star Nicolas Gaitan according to Sports Direct News.
Andre Villas-Boas appears keen to strengthen his squad further after conducting a massive summer spending spree and the White Hart Lane side have been told it will take a bid of £25m to land Argentine international Gaitan, who was hotly tipped to join Man United during the last transfer window.
Gaitan has been a big success since moving to Lisbon based side Benfica, scoring 18 goals and providing 38 assists over the course of the past three seasons.
Tottenham spent over £100m on new additions over the summer but covered the cost of such investments due to the sales of Gareth Bale, Clint Dempsey, Steven Caulker, Scott Parker and Tom Huddlestone, so money will no doubt be available to Villas-Boas to spend in January.
Gaitan saw Benfica pipped to the post on three fronts last term, finishing as runners-up in the Primeira Liga, the Taça de Portugal and the Europa League and as such may now be ready to consider a fresh challenge and a move to the English top tier may tempt the former Boca Juniors man.