The Metro is reporting the supposed bid, with Depay having impressed as a second half substitute in the Netherlands 3-2 victory over Australia at the World Cup. After coming on in the 48th minute, the 20-year old registered an assist before scoring the winning goal with a long range strike.
However, the interest from Spurs comes as a surprise. With Depay's favoured position on the left wing, he would have to displace current star and fan favourite Christian Eriksen - who claimed the role as his own in an impressive debut Premier League season. In 25 games, the Danish international netted seven times, and contributed eight assists - registering an average 7.2 rating via WhoScored.
Despite claims that the Eredivisie is a weaker league than its English counterpart - with the adage that one Premier League goal is worth two Dutch goals - there is no denying the history of talent that has been produced from the various clubs that scatter the landscape. Depay, in his third full season as a PSV player, recorded 12 goals and seven assists in 32 appearances - with an incredible average rating on 7.72.
Depay's seasonal stats make for impressive reading, with an average 3.2 successful dribbles per game, compared with Eriksen's one per game. He represents a much more attacking option on the left, with a desire to run at the opposition a key trait for players determined to fit into Mauricio Pochettino's high-pressing style. Tellingly, Depay recorded 34 successful tackles last season, whereas Eriksen only won 24; Depay clearly follows the belief that winning the ball in the final third of the pitch is an effective method of defence.
Eriksen did display his abilities in a central role last season as well, recording 2.7 key passes per game, with a pass completion rate of 82%. If Pochettino intended to mould both Dutch and Danish playmakers into his first team next season, it would be likely that Eriksen would fulfil the central role - allowing him to control the game in a manner which Depay cannot achieve. Whilst Depay also played an average of 2.7 key passes per game, his pass completion hovered around the 77% mark, displaying a less than stellar role as central playmaker.
If Spurs do finalise a deal for Memphis Depay, they will have secured the services of one the most highly rated youngsters in world football. It would represent a logical move on the part of the management of the North London club, who have targeted players to fix weak areas of their squad, rather than simply signing well respected players because they have the money to - as they did last season. Both Depay and Cristian Eriksen would be able to fit into the same system, and the Dutchman's knowledge of the totaalvoetbal system will allow him to easily integrate into the Argentine coaches variation of the style.