Cameroon international Mbeumo scored 20 times for the Bees in the Premier League last season.
The 25-year-old’s former manager at Brentford, Thomas Frank, was named Spurs boss on Thursday.
Earlier this month, Mbeumo was the subject of a bid from Manchester United of £45m and £10m in add-ons.
However no agreement was reached between the two clubs with the offer falling well short of Brentford’s valuation.
Sources have told BBC Sport that Spurs are yet to submit a bid for Mbeumo and there has been further interest in him from other Champions League clubs on the continent.
It is understood there is no release clause in Mbeumo’s contract, which still has a year left to run, although there is the option to extend it by another year.
Mbeumo has scored 70 goals in 242 appearances for Brentford since arriving in west London in 2019 from Ligue 2 club Troyes.—BBC
