White Hart Lane side close in on Baggies ace.
Tony Pulis has dropped the 22-year-old from recent fixtures and has seen club record signing Salomon Rondon get off the mark with his first West Brom goal last weekend and may now feel he can do without Berahino.
Spurs have failed with two previous bids for the England Under 21 international and having finally sold Roberto Soldado, and with Erik Lamela also set for a summer exit, it appears the North London side are making room for the Hawthorns man.
Last season boss Mauricio Pochettino had to heavily rely upon youngster Harry Kane, who duly delivered the goods with a wonderful 31-goal haul, however the 22-year-old has looked tired and has proven ineffective thus far this term.
Berahino netted 20 goals in all competitions last season and has earned the chance to make the ‘step-up’ with a move to Tottenham likely to aid his push for a first senior England national team cap.