Spurs are planning some transfer business despite not having a manager in place and they have identified a number of players.
The north Londoners are having an inconsistent season and are set to finish outside the Champions League places.
Barnes has been one of the standout names among the Leicester squad with this season, as the winger has scored ten goals in a struggling team.
Spurs are targeting the Leicester star to turn their focus towards homegrown recruitment in the upcoming transfer window.
At present Tottenham are watching developments regarding Barnes closely.
Aston Villa have joined the race to land Barnes alongside Spurs as the Midlands club have put a £60m price tag on the winger.
Leicester will look to get the maximum amount of transfer value for Barnes, as they are set to offload James Maddison in the summer even if they avoid relegation and Youri Tielemans might also leave on a free transfer.
It remains to be seen if Daniel Levy will move for Barnes without a manager in position.