His agent has been in London to find a way to get Zaniolo out of Roma before the end of the January transfer window.
West Ham and Brighton are interested in him, with the Hammers having had a proposal rejected, but Tottenham seem the only club at the negotiating table now.
The Italian’s agent has been in talks with the north London club and they are keen to sign Zaniolo on an initial loan deal.
However, Roma want certainty regarding Zaniolo’s sale while, according to Italian daily Gazzetta dello Sport, Tottenham want the purchase clause to be linked to certain conditions.
Spurs are ready to accept an obligation to buy if it is linked to them qualifying for the Champions League and Zaniolo managed to start at least 12 games for the club.
For the moment, such a deal is unacceptable to Roma, who want a clean break if he leaves the club this month.
Roma are even prepared to accept deferred payments as long as they can record a €30m sale.
They would rather keep Zaniolo until the summer over a loan deal with no certainty of a permanent departure.