The youngster has netted four times for the La Liga side in 20 appearances, many of which have come off the bench, and already has a Champions League winner to his name after playing and scoring in the competition last season.
Spurs would have to pay 10 million Euros to sign the Spaniard, while Barcelona could insist on a buy back clause into the contract.
Sandro is the latest player to break through from Barcelona's famed La Masia academy, but his chances of regular football look slim.
Even with Pedro sold to Chelsea, dislodging Luis Suarez, Lionel Messi and Neymar is an impossible task, and he is not the only one competing to fill in should an opportunity arise.
The Sport report notes briefly two previous players who have left for Spurs unsuccessfully, Giovani dos Santos and Iago Falque, adding simply 'that is another story'.
To gauge a cross section of opinion we took a look at the comments from Barcelona fans in response to Sport's article...
I fjalfonso: "The sensible thing would be to transfer to Sandro with a repurchase option and signing Nolito."
Orkan: "For me, he is a striker with goals and remarkable technique. A type of player who should not leave La Masia... Messi there is only one, and do not forget that Iniesta did not begin to emerge until age 23."
Opameno: "If it were true that offer 10 milloes arrives, I would not take five minutes to sell."
Reldor: "Munir I would sell, Sandro equals Nolito."
alecastejon10: "Players we do not have and want to sell more. #barcalogic"
Suto: "I would not sell him. He reminds me of Larsson. Each time he plays, creates danger. Before sell veterans like Adriano, Mathieu, Douglas or Alves.
Warrior: "Today the best option for any kid who wants to get to play in the first division and will have to leave either on loan or or transferred. It is what it is, so did others like Pique, Rafinha and Jordi Alba."
Fans are realistic that Sandro's exit may be best for his career in the short-term, realising it could take an established talent to get into their side. Celta Vigo forward Nolito, recently capped by Spain, is the name suggested, who they feel money for Sandro can be put towards.
Having lost Adama Traore to Aston Villa in the summer, arguably an even brighter talent than Sandro, it seems there would be little surprise if the 20-year-old was the next through the exit door.