The 20-year-old impressed in the Championship last season, and while not having the most impressive goalscoring record, he featured 33 times for the Blades giving him some much needed first-team experience at such a young age.
The Sun reported in June that Bournemouth had tabled a £12m bid for the youngster, but according to journalist Alan Nixon on his private Twitter account (via This is Futbol), Spurs could hijack the Cherries's move as they look to add depth to their squad.
Mauricio Pochettino has a proven reputation of developing young talent with the likes of Dele Alli and Harry Kane both progressing under the Argentinian coach, and a chance to play under the Spurs boss is an attractive prospect for any young player wanting to improve.
Yet having made just nine starts in the Championship last season, it looks unlikely that Brooks will be able to make the step up immediately to the level that Spurs will want to play at. A move to Bournemouth is a much more likely proposition, as the South Coast side can offer the youngster more chance in the first-team and the opportunity to impress under less pressure to perform.