The 25-year-old's future was the subject of much speculation over the summer, and Spurs were one of a number of clubs credited with an interest in his services.
The transfer window ultimately closed with the Uruguay international still at Cagliari, but according to TuttoMercatoWeb, there could be movement at the start of 2022.
The report claims that Tottenham are considering reigniting their interest in the South American when the winter transfer window opens for business.
Nandez, who still has three years left to run on his current deal, has made three Serie A appearances at the start of the 2021-22 campaign.
The midfielder has scored four goals and registered seven assists in 75 appearances for Cagliari since making the move from Boca Juniors in 2019. body check tags ::