Mercurial Superfly CR7 blue Wanyama has just a year remaining on his current Southampton contract and it is understood Celtic will benefit financially from a sell-on clause if Saints do receive the full £12m.
ACE 16+ PureControl sliver Tottenham tried to sign the Kenyan last August when Wanyama told Ronald Koeman he wished to leave and re-join Pochettino, who signed him whilst boss on the south coast, but Southampton refused to sell.
Messi16 sliver Spurs are keen to sign a new central-midfield 'destroyer' this summer, as they prepare for a return to the Champions League, and they believe Wanyama fits the criteria of a young yet experienced player who can go straight into their first-team squad.
mercurial superfly pink Wanyama previously gained Champions League experience during his time at Celtic.
Pochettino is also eager to bring an extra forward to provide cover for Harry Kane but Spurs are yet to follow up talks with AZ Alkmaar striker Vincent Janssen.
Tiempo Mystic V IC Janssen visited Tottenham's training ground two weeks ago and spoke to the club about his future but Tottenham have not submitted an official bid.
The Dutch striker is currently on holiday in Barcelona and has also held talks with German club Wolfsburg, although a move to Spurs remains the 22-year-old's preferred choice.
