The 22-year-old Baggies star netted 20 goals in all competitions last season and is a player with a bright future who has played alongside White Hart Lane star Harry Kane at England Under-21 level.
Mauricio Pochettino has seen senior forwards Emmanuel Adebayor and Roberto Soldado, now at Villarreal, fail to offer Kane support in the final third which has left the North London side desperately short of effective options in the final third.
The Daily Star claim the Albion want a £25m fee for Berahino, who has represented The Hawthorns outfit since the age of 11, although Spurs hope to snap up the striker for a lesser fee.
Despite Kane’s 31 goal haul in 2014/15, Tottenham were unable to secure a top-four finish, and this has led to Pochettino offloading a host of under-performing talents over the course of a very busy summer.
Spurs have successfully found buyers for Paulinho, Etienne Capoue, Vlad Chiriches, Younes Kaboul, Lewis Holtby, Roberto Soldado and Benjamin Stambouli.
Tottenham’s season hasn’t started well, with Pochettino’s side narrowly losing to Man United on the opening weekend of the campaign before seeing a two-goal lead slip at home to Stoke City.