Super Eagles and Lille forward, Victor Osimhen, is believed to be the primary target for newly appointed Tottenham coach Jose Mourinho who could be on his way back to the French outfit to poach the club of its most priced asset.
Denmark global Eriksen, out of contract next year, was expected to leave Spurs during the summer and has started only eight games this season.
The same article states that Serie A champions Juventus are interested in a potential swoop to sign the creative midfielder in the upcoming transfer window. Real Madrid have been strongly linked with him.
Eriksen moved to Tottenham in an £11m deal from Dutch side Ajax in 2013 after Spurs won the race to sign the highly-rated Denmark global.
And speaking ahead of his first game in charge of Tottenham against West Ham on Saturday at the London Stadium, Mourinho revealed he asked Alli: "Are you Dele or Dele's brother?"
"The match today is very important, but our future is also very important and I need to understand really what is in Christian's mind or heart", Mourinho told BT Sport.
"He is one of the best strikers in the world no doubt", said the 56-year-old.
"We have to adapt to something new because for nearly five years we've tried to build it up from the back", the South Korean replied when asked about long balls played into him during the game.