Tottenham are looking to beat Liverpool to the signature of Burnley attacker Danny Ings, instead of other reported January target Saido Berahino.
Reports before the January window suggested that Tottenham are to put in a bid of around £7m in order to sign the Burnley striker.
Spurs were reportedly interested in signing West Brom striker Saido Berahino, but they were dealt a transfer blow when the technical director said that Berahino would only be available for over the price of £20m.
This may have put Tottenham off, as they have other targets that they could look to sign this winter, with Danny Ings being one of them.
Tottenham are in the market for a new striker as they look to sign somebody to accompany Harry Kane up front, with both Emmanuel Adebayor and Roberto Soldado not performing at well as they should be.
It is believed that Mauricio Pochettino will have a transfer budget of around £35m to spend this January.