Taiwo’s current club, Marseille, are interested in signing Boca Juniors left-back Fabien Monzon, according to La Parisien.
Should the current French champions choose to follow this interest up it would suggest Taiwo’s time in France could be coming to an end, opening the door to a switch to Anfield or White Hart Lane.
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Nigerian international Taiwo, 25, is keen to move on having lost his place in the starting XI to Argentine full-back Gabriel Heinze, recently revealing:
"If I stay in Marseille I want to play week in week out. I am a football player not someone to sit on the bench and get paid. My ambition has always been to play at the top level. Spurs are a fantastic team in the best league."
Liverpool boss Roy Hodgson is keen to bring in a specialist left-back following the departure of Fabio Aurelio and likely sale of Emiliano Insua to Fiorentina.
In contrast to the Reds, Spurs have two international left-backs among their ranks. Cameroonian Benoit Assou-Ekotto is the current incumbent with manager Harry Redknapp having deployed Welsh starlet Gareth Bale in a more advanced role towards the end of last season.
A move had looked unlikely after Marseille president Jean Claude Dassier insisted that Taiwo was not for sale.
"It's done. He's staying with Marseille. He's a top player and he should be staying here," he said.
"I don't know if the old president promised that he could leave, but that's not me."
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