The England Under-21 international was put up for sale at the weekend ahead of their 3-0 loss to Southampton in the Premier League at St Mary’s.
Berahino has scored three goals in 17 Premier League games so far this season, although nine of those appearances have come from the bench.
Addressing Berahino’s absence for West Brom’s 1-0 victory over Bristol City on Tuesday night, Pulis revealed the 22-year-old was out with a bug.
“The first thing to say is the valuation will be determined by the chairman,” Pulis is quoted as saying by BBC Sport.
“I was going to play Saido but he’s not been well. He’s picked up a bug.”
Berahino scored in West Brom’s 2-2 draw with Bristol City at The Hawthorns earlier this month.
The England youngster has been heavily linked with a move to the north London side regularly over the past 12 months.
However, Tottenham manager Mauricio Pochettino is thought to have competition from defending Premier League champions Chelsea for the striker’s signature.
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