According to the Mirror, Mauricio Pochettino is interested in bringing the 25-year-old to north London after the former Burnley man opted to leave Merseyside in search of consistent playing time, something that Jurgen Klopp cannot guarantee him despite not wanting him to leave.
Such is their excellent relationship, however, Klopp has allowed Ings to leave the club with his best wishes and has granted him permission to talk to other clubs, including rival clubs.
Spurs were in the running for Ings' signature when the striker decided to leave Burnley three years ago, but were beaten to him by the Reds.
Ings has been determined to make something of himself at Anfield, even turning down multiple offers in previous windows, but now sees no future for himself at Liverpool after the promotion of youngster Rhian Brewster to the first team.
A niggling knee injury has seen Ings make just six Premier League starts in the last three years in what has been a major setback for his career. His form at Burnley propelled him into the England squad before his move to Anfield, but his progress has stalled massively.
Despite Klopp wanting him to stay, Ings has reluctantly decided to seek a move away to reignite his faltering career. Additionally, with Divock Origi returning from his loan spell at Wolfsburg, Ings would find game time even harder to come by than he did in the season just gone.