The 25-year-old has featured on 24 occasions for Spurs during the 2020-21 campaign but just 10 of those outings have come in the Premier League.
The midfielder has only played once in the league since the end of January, meanwhile, having fallen down the pecking order at the Tottenham Hotspur Stadium.
Winks still has more than three years left to run on his contract with Jose Mourinho's side, but according to The Mirror, the North London club are prepared to sell him during this summer's transfer window.
Winks, who was left out of the latest England squad by Three Lions manager Gareth Southgate, is expected to be available for a fee in the region of £20m. body check tags ::