Spurs were heavily linked to Van de Beek last summer, although it was Real Madrid who reportedly came closest to signing him.
At the time, Madrid were exploring other options in the market and there wasn't enough time to seal a deal for Van de Beek.
With Christian Eriksen running down his contract which expires next summer, he looks almost certain to leave the club.
Jose Mourinho will be hoping to fill a creative hole in midfield and Van de Beek may be the perfect fit.
However, Mourinho's former employers are reportedly very keen and willing to splash the cash on the 22-year-old.
Madrid are willing to bid in the region of €55m for the Dutch midfielder's services, according to De Telegraaf.
It remains unclear whether Spurs will have much money to spend in January, and they're up against one of the richest clubs in world football.
Van de Beek was a crucial part of an Ajax team that took the continent by storm last season by reaching the Champions League semi-final.
His teammates Frenkie de Jong and Matthijs de Ligt sealed summer moves to Barcelona and Juventus respectively.
Van de Beek was made to wait but could be in line for a January move if Real Madrid or Spurs do make their moves.
The player himself, however, is reported to be fully focussed on his football and isn't letting the gossip get in his head.
Van de Beek has scored seven goals and provided six assists in all competitions for Ajax so far this season.
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