The Sun is reporting that Spurs are keen on signing the full-back in the summer window as Mauricio Pochettino looks to bolster his squad this summer.
The same story says that Spurs could face competition from the likes of Chelsea FC and Monaco, who have both watched Masuaku in action this season.
The 24-year-old, who can play at both full-back and wing-back, has earned praise for the impact he has had at West Ham since his move from Greek side Olympiacos back in 2016.
According to the same report, the Frenchman is happy at West Ham but would also jump at the chance to play Champions League football next season.
Tottenham are said to be ready to make a move to try and sign the Frenchman if Danny Rose ends up leaving the north London club in the summer transfer window.
He has made three assists in 21 Premier League games for the east London side so far this season.
Tottenham Hotspur are preparing to take on Premier League leaders Manchester City at Wembley this weekend.
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