Berahino, 22, has come up through the ranks with West Brom, and is now an established first team star at The Hawthorns having smashed 20 goals last season.
The Burundi-born forward is now one of the brightest young talents in English football, and his performances for the Baggies have triggered interest in his signature.
On Tuesday, West Brom confirmed on their official website that they had rejected a second bid from Tottenham Hotspur for Berahino's services, with The Guardian reporting that the offer was worth £22m.
The saga surrounding Berahino's future rumbles on, with many expecting him to eventual make the move to White Hart Lane after West Brom boss Tony Pulis dropped Berahino from the squad to face Chelsea on Sunday.
Now, the Daily Mail report that Tottenham are set to make a third bid for Berahino, with the North London club determined to land the forward this summer.
It's also suggested that Berahino is 'angry' with West Brom for rejecting Tottenham's latest bid, meaning the Baggies have to deal with an increasingly disgruntled star player.
With less than a week to go until the end of the transfer window, West Brom have a big decision to make; either dig in and keep an unhappy player or eventually back down and sell him to a Premier League rival. The latter seems more likely right now, but with two bids rejected so far, Berahino may end up staying at The Hawthorns against his wishes.