The north London club have been heavily linked with a bid to sign the striker this month following their failed attempts to bring him to White Hart Lane during the summer transfer window.
The Daily Mail reports that the player is desperate to secure a transfer to Tottenham this month as Mauricio Pochettino considers bolstering his attacking options.
However, the same story claims that West Brom are unwilling to let Berahino leave The Hawthorns this month for anything less than £25m.
The newspaper report also states that West Brom boss Tony Pulis has privately conceded that a deadline-day transfer would be best for all concerned parties.
Berahino has only managed to score three goals for the Baggies this season following last summer’s protracted transfer sage.
Tottenham travel to Norwich City in the Premier League on Tuesday night.
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