German newspaper Bild claim Spurs are keen to land the 21-year-old starlet after a string of impressive performances in the top flight of German football, as well as offering versatility.
The two-time France international can play at centre-back, right-back, holding midfield and has even appeared for the Germans this season on the right wing.
It has seen both Spurs and Liverpool become interested, though Stuttgart's sporting director has informed the Premier League duo as well as Borussia Dortmund and RedBull Leipzig, that the club will not sell Pavard, even for £26.6million.
"If now in the summer a club believes he can sign him for 30 million euros [£26.6million], this club will be wrong. We would not even open the door for a conversation," Reschke said.
"Benjamin is at the heart of our team. And we definitely want to see him wearing the VfB shirt next season. "
With such an astronomical transfer fee already considered too low by Reschke and Stuttgart, surely Spurs and Liverpool would be better advised to look elsewhere?
Though Pavard is showing plenty of promise, he has not been proven at Champions League level and although has impressed in the top tier of German football - it is hardly the quality of the Premier League.
Spurs and Liverpool would have to go a lot higher than the £26.6million categorically rejected by Reschke, and that makes the young Frenchman simply too expensive to be risked on.
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