Football Italia report that Spurs have contacted Sarri’s representative Fali Ramadani to offer the Italian the job from the beginning of next season.
But despite having been sacked by Juventus last August, Sarri is still under contract with the club until June 2022.
However, the Italian giants can terminate his contract a year early by paying a £2.2million fee by the end of April.
Prior to Sarri’s sacking in Turin, the 62-year-old won the Serie A title while losing the Coppa Italia final to Napoli on penalties.
Tottenham will face competition from a number of Serie A clubs for the Italian’s services, with several currently in talks with Sarri.
Roma are one of his suitors, and are reportedly his preferred destination should he decide to stay in Serie A.
If Tottenham were successful in landing Sarri, it would represent a shock move given his previous relationship with London rivals Chelsea.