Spurs want another striker as they are not looking to sign loanee Carlos Vinicius on a permanent basis.
They want Toney next summer, and the pursuit of the Brentford star does not depend on the immediate future of Harry Kane at the club.
The 25-year-old has bagged 29 goals and weighed in with 10 assists in 43 Championship appearances this term.
The former Newcastle United striker scored 40 goals in 76 League One games for Peterborough United in two seasons before joining the Bees, and Spurs believe he has what it takes to hit the ground running in the Premier League.
Toney joined Peterborough for just £300,000 from the Magpies after making only two first-team appearances for the St. James Park outfit.
Brentford will have to seal Premier League promotion via the play-offs to have any chance of holding on to Toney beyond this campaign.
The Newcastle flop has become one of the best strikers in the land and proven his consistency over the last three campaigns, and it will be hard for him to turn down Tottenham if they come calling.
He was close to joining Celtic last summer instead of Brentford, and more suitors are expected to join Spurs in the race to recruit his services.
Source: English Premier League – Sportslens.com