The 22-year-old French born Moroccan international has been scouted by the north London side on a number of occasions this season and has not been found wanting.
Boufal, who plays in a similar position to that which Hazard filled during his time at the Ligue 1 side and has racked up three of the club’s four goals this term.
Last season Boufal notched up six assists and three goals despite starting just 11 Ligue 1 fixtures and is a hugely promising creative talent who Lille may struggle to keep hold of.
Mauricio Pochettino is said to be keen on making his move for the young talent when the transfer window reopens and is sure to be one of a number of sides taking a keen interest in the former Angers man.
Tottenham have recovered from their opening weekend defeat to Man United in solid fashion, going seven games unbeaten, and currently sit in eighth place in the table.