The midfielder seemingly is not in new boss Nuno Espirito Santo's plans, having already been out of favour under Jose Mourinho.
Winks came on as a 91st minute substitute in Spurs' win at Wolves last weekend, but he has only started 15 Premier League games since the beginning of last season.
According to The Athletic's Phil Hay (via Daily Star), Leeds were given the opportunity to buy Winks, who is under contract in North London until 2024.
Leeds are said not to have been interested at the time, but they have second thoughts now that they look set to miss out on Huddersfield midfielder Lewis O'Brien.
So far this summer, Leeds have added left-back Junior Firpo, finally signed long-term loanee Jack Harrison on a permanent deal from Barcelona, and brought in goalkeeper Kristoffer Klaesson as back-up for Illan Meslier.
Winks may well still hold out hope of reviving his England career - and whether he heads to Elland Road or elsewhere, it does look increasingly likely that he will need to leave his boyhood club if he's to do that.
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