Harry Kane is the subject of serious transfer interest from Premier League champions Manchester City, but Spurs are maintaining that he is not for sale this summer.
Instead of looking for a replacement for Kane, the north London outfit are in the market for a new striker to provide support for the England captain.
Southampton star Ings, who has entered the final year of his contract with the Saints, is a striker being considered by Tottenham during the ongoing transfer window.
However, the arrival of Fabio Paratici as Tottenham’s new managing director of football has seen the club widen their search for a new striker this summer.
Having spent more than a decade as Juventus’ sporting director, Paratici has turned to Italy to identify potential targets for Nuno Espirito Santo’s side.
Fiorentina striker Dusan Vlahovic and Crotone centre-forward Simy are two players under consideration by the north London club this summer.
Having already signed Pierluigi Gollini from Atalanta, Tottenham are working on deals for Cristian Romero and Takehiro Tomiyasu and could look to bring more players from Italy.