Mkhitarayn is a player who could transform Tottenham's attack to become even more dangerous and unpredictable than it was last season, and take the goalscoring burden off Harry Kane.
Last season he netted 18 times for Dortmund and provided 20 assists, and is not a player the German side will want to let go lightly.
Tottenham's Nacer Chadli comes on as a substitute to replace Tottenham's Son Heung-Min
Yet Spurs have an ace in the pack, Heung-Min Son, who could prove tempting to Dortmund in a swap deal.
While the South Korean struggled to make an impact in the Premier League last season after his £22 million move from Bayer Leverkusen, he is a proven commodity in the Bundesliga and highly regarded.
The Express reported last year how Dortmund tried desperately to sign Heung-Min Son from Leverkusen, but were unable to, with the attacker preferring Leverkusen when he left Hamburg, commenting that he felt he would play more regularly there.
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If he moved in a swap deal for Mkhitaryan then a place in the team would open up for him, and he might consider that his prospects of regular starts are better than at Tottenham, where he made just 13 starts last season, coming off the bench a further 15 times.
Including Son in a deal, who The Telegraph reported Spurs are keen to offload, would mean Mkhitaryan's price could be greatly reduced, and give them an edge over their rivals by offering Dortmund a ready made replacement who is still just 23.
Bayern Munich v Borussia Dortmund - German Cup DFB Pokal Final