The north London club are in the hunt for a new centre-forward to provide cover for Harry Kane and have been in talks over a deal for the Pole.
Milik, who has seen proposed moves to Juventus and Roma collapse in the current transfer window, has emerged as a possible option for Jose Mourinho’s side.
Tottenham are claimed to have held an in-depth conference call with the player’s representatives on Wednesday, but the transfer is still at an early stage.
Spurs would prefer to take Milik on a loan deal rather than agreeing a permanent deal.
Tottenham lean towards a loan not just because of the cost of a permanent transfer, but also because they have concerns about his injury record.
Milik made just 15 Serie A appearances for Napoli in the 2017/18 campaign as a knee injury disrupted his campaign.
He featured regularly in the 2018/19 season, but suffered three different injuries last season, missing nine games and a total of 66 days.
The Pole is into the last year of his Napoli contract and would need to sign a new deal with the club to then leave on loan.
