Despite having been linked with a wide array of players in recent months, Spurs have only made one first-team addition - midfielder Tanguy Ndombele - ahead of the new campaign.
However, according to Bild, the North London outfit have expressed a desire to sign versatile Germany international Ginter.
Monchengladbach had allegedly informed Spurs, as well as Atletico who also hold an interest, that it will cost as much as £60m to complete a deal.
That fee could potentially prove to be a stumbling block, with both clubs having indicated that they are only willing to pay £35m. body check tags ::