The Daily Mirror is reporting that Spurs are interested in a potential swoop to sign the Netherlands international from Ligue 1 side Lyon.
The same article states that Tottenham have been impressed with the Dutch winger’s mature performances for the French club since his move to Ligue 1.
According to the same story, the Lilywhites have made Depay their top target after previously showing an interest in his team-mate Moussa Dembele.
The Daily Mirror go on to report that Spurs will likely have to pay in the region of £50m to sign the Netherlands winger from Lyon.
Depay scored seven times in 53 games in all competitions during his two-season stint at Manchester United.
The 25-year-old has scored 50 goals in 130 games since his move to Lyon back in 2016.
Spurs have made a disappointing start to the Premier League season following a return of four victories in 12 games.
Tottenham were held to a 1-1 draw with promoted side Sheffield United at the Tottenham Hotspur Stadium on Saturday.
Spurs are in 12th position in the Premier League table and 11 points adrift of Leicester City and Chelsea FC in the race to secure a top-four spot.
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