The 25-year-old academy graduate has only started one Premier League match so far this season, during a turbulent start for Spurs under new manager Nuno Espirito Santo.
As a result, according to CaughtOffside, the Englishman is seeking a move away from the North London club and the hierarchy are understood to be open to offers.
Manchester United reportedly held an interest earlier in the summer window, and a move to La Liga winners Atletico Madrid was also on the cards, but interest cooled from both sides and Winks was left to fight for his place.
The interest in Winks is yet to be formalised but it is expected to heat up closer to the winter window, which opens on January 1.
After breaking into the first team at Tottenham back in 2014, the midfielder has gone on to make 177 appearances, with his contract not set to expire until June 2024.