The 21-year-old midfielder has been revelation for Hoffenheim this season and was recently voted the club's best player so far this campaign.
Mauricio Pochettino is a known admirer of the midfielder's offensive attributes and is plotting an imminent January swoop, despite interest from United and Arsenal.
However, seventh placed Hoffenheim would prefer the player to stay until the summer window, as he proving to be increasingly important in their efforts to secure Champions League football for next term; having scored four and assisted two from deep.
The German U21 international is viewed as an alternative to Ross Barkley for Spurs - who recently signed for Chelsea for £15m - with the player's contract clause matching the Englishman's transfer fee.
Amiri is said to be looking for a new challenge early in his career, with the north London outfit's eagerness putting them in a strong position to secure the player's signature uncontested.
The German could very well wait until the summer to see whether Spurs secure a hotly contested Champions League spot though, as Amiri is determined to test himself against Europe's elite League next season.