The bookmakers have installed Spurs as 5/4 favourites to land the 22-year-old, whom the Lilywhites tried and failed to sign last summer as the Baggies held firm.
Speculation has mounted that Everton (The Sun) will enter the race to sign the diminutive striker if Romelu Lukaku leaves Goodison Park, with Sky Bet offering 10/1 on him ending up on the blue half of Merseyside in time for the 2016-17 term.
Recently-relegated side Newcastle United, meanwhile, are 8/1 according to the bookies, but dropping down to the Championship seems unlikely, given his talent.
Whatever happens, one thing is clear: Tottenham need another striker.
It was perhaps a touch shortsighted by Daniel Levy to go into the 2015-16 campaign with one recognised striker in Harry Kane, the chairman more or less gambling on the 22-year-old staying fit all season long, which he did.
Kane netted 25 Premier League goals to win the Golden Boot, but with Spurs set for Champions League football next term, manager Mauricio Pochettino will need a plan-b option to preserve the youngster's energy levels throughout what could be a gruelling season.
Berahino, who only netted a meagre four Premier League goals in 31 appearances this past season, is contracted to West Brom until next summer.