Raphinha wants to depart Leeds following a season of struggle for the Whites and the Yorkshire club are prepared to let him go if their financial demands are met.
Arsenal, Barcelona and Chelsea are keen, with the Gunners currently leading the race after seeing a bid rejected, but Tottenham are also admirers of the Leeds man.
However, Spurs have made Everton’s Brazilian attacker Richarlison their first choice target, over Raphinha.
Tottenham boss Antonio Conte wants to take Richarlison to north London and Everton are prepared to sell as financial issues bite at Goodison Park.
Richarlison also wants to make the move away from Everton who, like Leeds, struggled in the Premier League last season.
Raphinha could still end up playing his football in north London, but at Arsenal and not Tottenham.
While the player prefers a move to Barcelona, the Catalan giants are struggling to put the finances in place to be able to afford him.