The Frenchman was outscored by the former AZ man last season.
The French striker has been in good form in Holland for the past two seasons and is considered a hot striking prospect.
Tottenham's Vincent Janssen on the bench before the match
His agent Loic Gustan has been speaking to Calcio Mercato this week and he was asked whether Tottenham or Inter Milan were his preference for the future. This was his answer:
“We are ready to pick a better project than Utrecht’s. Anything can happen in January.
“No he hasn’t (any preference). He can play in every club, doesn’t matter if it’s in Premier League or Serie A…”
Tottenham's Vincent Janssen in action
He has a good scoring record with his Dutch club. This season he has netted five goals in 13 games and scored 19 in 37 last term.
But Haller may not be the best option for Spurs, considering the form of current striker Vincent Janssen. He is still struggling to score goals for Spurs from open play and his general performances have not been up to scratch.
General View of the Stadion Galgenwaard - FC Utrecht
He scored 28 goals in 41 appearances for another Dutch side in AZ Alkmaar last season, much more than Haller managed for Utrecht.
Players heading from the Eredivisie do not always hit it off in English football, especially in the striking department.
Tottenham must be wary about gambling on another – who could not outscore their current struggling marksman.