The Nigerian has been firing in the goals for Watford this season.
The English striker is seemingly unsettled at West Brom but Spurs have been burned before in this pursuit and Sky Sports reported yesterday that they will not be taking another run at him in January.
So who should they target from the Premier League as an alternative?
One player that Tottenham must consider is Watford striker Odion Ighalo.
The Nigerian has been in fantastic form recently and would likely be a cheaper option than Berahino.
With reports of Watford potentially wanting out-of-favour Tottenham winger Andros Townsend it could be the perfect little swap deal emerging between the two clubs.
Ighalo is a more willing runner than Berahino, he is in better form and would appear to have less of an ego.
This season he has scored 12 goals in 17 appearances for Watford as he helps fire the club up the Premier League table into 2016.
If Spurs are looking for a Berahino alternative, than Ighalo must be that man.