According to France Football (via The Mirror), Mauricio Pochettino is a huge admirer of the 23-year-old, and is seen as a potential replacement for Mousa Dembele, as rumours of a possible exit persist.
Spurs however face stiff competition from the Gunners, who have been linked with the midfielder for some time, and following the confirmation of Rabiot's former PSG manager Unai Emery as Arsenal's new head coach, interest appears to have heightened.
Despite Arsenal's interest however, the club are yet to make a formal offer for the player, which could leave the door open for Pochettino's side to make an offer as they look to strengthen ahead of their third successive season in the Champions League.
Rabiot is highly regarded around Europe due to his technical prowess and ability to play in a number of positions in midfield, while his tally last season of five goals and seven assists in all competitions suggests he can provide in an attacking sense.
While his signature is a sought-after one across the continent, a stumbling block regarding any potential deal could be both the price tag placed on Rabiot and his huge wage demands, with reports suggesting that it could be a ploy from his side to get get a better contract at the Parisian side and make him one of the top earners at the club.
The French international was overlooked by Didier Deschamps for this summer's World Cup, although his decision to snub a place on the reserve list for the tournament sparked outrage across the country.