Spurs have been long-term admirers of the 22-year-old, having a late bid to sign the striker last summer fall through.
Mark Hughes, however, is reportedly confident he can beat the London club to the signature of the Englishman.
West Brom are reportedly keen to only sell Berahino to Tottenham should Andros Townsend be included in the deal.
Spurs chairman Daniel Levy has previously stated he’s looking for around £14m for the English winger, however.
Hughes was asked about a deal for Berahino on Monday. He said:
There was some mention of it, but it would be wrong for me to talk about players from other clubs. We are looking in the window and if there’s opportunities we will pursue them.
The Times also suggested that the out-of-favour forward could be an option for Chelsea to help boost their attacking options.
Guus Hiddink is reportedly on the hunt for some reinforcements in that area.
A move for Berahino makes sense, given his distinct lack of game time under Tony Pulis this season. Choosing which club suits him best, and the Baggies for a sale, is a far more difficult conclusion to come to.