Spurs are adamant that Manchester City target Harry Kane is not for sale this summer and are in the market to sign a new striker to provide support for the England captain.
The north London club have been heavily linked with a move for Southampton talisman Danny Ings, but have identified two potential options in Italy as well.
With former Juventus sporting director Fabio Paratici overseeing transfer business at Tottenham this summer, they have identified Fiorentina striker Vlahovic as an option to bolster their attack.
Along with Vlahovic, Crotone centre-forward Simy is another player under consideration by the Premier League giants during the ongoing transfer window.
While Vlahovic is valued at around £50m, Simy, who scored 20 goals from 38 Serie A games for Crotone last season, could prove to be a cheaper alternative.
Crotone failed to avoid relegation from the Italian top flight despite the Nigeria international’s goalscoring exploits last term and could be forced to sell him this summer.
Tottenham have identified Simy as a potential option to strengthen their strike force, but it remains to be seen if they will step up their interest in him.