Berahino, 22, smashed 20 goals in all competitions last season, and his fine displays for the Baggies have triggered interest in his signature.
West Brom confirmed on their official website last week that they had rejected two bids from Spurs for Berahino, and Tottenham's move to sign Son Heung-min Bayer Leverkusen seemed to spell the end of their hopes of signing the Burundi-born hitman.
However, with just hours to go in the transfer window, the Daily Mail believe that Spurs are readying one final push to sign Berahino - though West Brom are less than convinced by their pursuit.
It's stated that, having rejected a £21m offer from Spurs for Berahino, West Brom chairman Jeremy Peace doesn't believe Spurs can afford to buy Berahino, as their valuation is far more than that £21m fee.
That leaves Tottenham in a difficult position with Berahino, as whilst they can try to lodge another bid, it appears that it still won't be close to what West Brom want for the player.
His connection with Harry Kane during their time together in the England Under-21's is a seen as a huge bonus for Spurs, but Daniel Levy may need to break the bank in order to reunite the two forwards before tonight's transfer deadline.