Tanner has caught the eye with his performances for non-league side Lewes and has had scouts flocking to The Dripping Pan to watch his performances.
Brighton saw a nominal offer for the 19-year-old rejected by Lewes, even though they were prepared to loan him back to the non-league side for the remainder of the season.
Tottenham have now gone in with an offer for Tanner, which is tipped to be accepted by Lewes, but does not contain a loan-back option.
The teen talent has spent the last two weeks training at Tottenham and their head of academy coaching Chris Powell watched him play for Lewes on Saturday, on which day the bid went in.
However, Tanner is claimed to prefer a move to Brighton if he has the choice.
The two-footed wide-man believes there is an established route into the first team at Brighton under boss Graham Potter.
Lewes’ stadium is also only five miles from Brighton’s Amex ground, but at present it appears Tanner may be London bound.
