Spurs are admirers of the Roma midfielder and have been linked with keeping a close eye on his situation in Italy as they plan to back Antonio Conte in the transfer market.
Zaniolo found the back of the net in Roma’s 4-0 win against Zorya Luhansk in the Europa Conference League on Thursday night.
And, according to Italian outlet Calciomercato.com, Roma consider the midfielder to be non-transferrable.
They are determined to keep hold of Zaniolo and will resist offers to take him away from the Italian capital.
Tottenham are expected to invest in the transfer market in January, but face a battle if they knock at Roma’s door for Zaniolo.
Roma are currently trying to lock Zaniolo down to a new contract, but talks between the player and the club have slowed down.
The Italian giants will hope they can convince the midfielder to put pen to paper to a fresh deal.