Spurs have tried to sign the centre-back before, but saw their hopes collapse when they were unable to agree a fee with Inter to snap him up.
They are again keen on the Slovakia international this summer, with the club’s new football managing director Fabio Paratici a big fan.
However, according to Italian outlet Calciomercato.com, Skriniar has no intention of leaving Inter this summer.
The defender is committed to the Nerazzurri after helping the side to the Serie A title.
Inter, who have sold Achraf Hakimi to Paris Saint-Germain in a big money move, are not looking at another big sale.
The Nerazzurri could reconsider if an offer they simply cannot refuse is made for one of their players, but even if Tottenham were to satisfy the Italians then they would encounter a Skriniar opposed to leaving Milan.
Inter also have a Champions League campaign to look forward to next season, while Tottenham are only in the Europa Conference League.