The Bundesliga outfit value Ginter at €60 million, but both Spurs and Atletico are only willing to spend €35million, according to Bild (via Football.London).
The 25-year-old joined Gladbach in 2017 from Borussia Dortmund and has since become a key player.
However, it's unlikely that Ginter would be playing first-team football at either club.
Spurs retained the services of Toby Alderweireld after his €25 million release clause expired in July.
He and Jan Vertonghen have forged a strong partnership under Mauricio Pochettino, himself a former defender.
Atletico also have a temporal advantage over Spurs in getting any deal for Ginter over the line, as the Premier League transfer window shuts in six days.
READ MORE...
10 overpriced transfers that absolutely worked out
Quiz! Can you name all 27 Community Shield goalscorers from the past decade?
