Bournemouth are looking to bring players in ready for their debut season in the Premier League.
And they could be set to rekindle a deadly strike partnership made famous at White Hart Lane in a bid to stay up.
Former Spurs striker Defoe, 33, has been in fine form for Sunderland as they battle against relegation.
But should the Mackems lose that fight, Defoe, who only joined the club in January, could be set for a quick exit to the coast where he famously started his senior football career.
The ex-England man has always been a regular Premier League goalscorer throughout his career.
But Bournemouth fans knew of his talents before most after he scored 18 goals in 29 games while on loan with the Cherries from West Ham United as an 18-year-old.
During the loan spell in 2001, Defoe was a young record-breaker as he scored in 10 consecutive games, equaling John Aldridge's and Clarrie Jordan's post-war record, becoming the youngest player to achieve the feat.
Despite only joining the Black Cats from MLS side Toronto FC in January, the report says 'it is understood he will not remain with Sunderland if they drop into the Championship'.
Former Manchester United striker Berbatov would reportedly consider a move to the Cherries and like Defoe he too could be swapping the red and white of his own club, Monaco, for the black and red next season.
The pair scored a combined total of 117 goals for Spurs during their spells with the North London club and would fit into Howe's plan to sign British or proven Premier League performers.
If Bournemouth do manage to bring in two players of that calibre it may go a long way to helping them stay in the Premier League after being installed as early favourites to go straight back down to the Championship.
The pair would also fit into Howe's footballing philosophy and could thrive in the freeflowing, attack-minded style of play the young manager adopts, which has won him many admirers in the game.