Vertonghen, who has been at Tottenham since 2012, is in the final year of his contract and there a few indicators he will extend his current deal.
That being said, Spurs reportedly haven't abandoned all hope of the Belgian signing a new contract.
The only way Spurs could make any money from Vertonghen's departure now, is if they sold him in January.
It's reported that Inter are happy to offer the 32-year-old a three-year deal, something which Spurs are unwilling to match.
Inter are having a renaissance of sorts under former Chelsea boss Antonio Conte, and haven't been shy in the transfer market of late.
The signings of players such as Romelu Lukaku from Manchester United have displayed real intent to return to the top table of European football.
Inter currently sit second in Serie A, a point behind leaders and reigning champions Juventus.
Vertonghen is one of three star players that Mauricio Pochettino faces losing on free transfers if Spurs can't either tie them down or sell in January.
Jan Vertonghen's centre-back partner Toby Alderweireld and Spurs' midfield maestro Christian Eriksen are also running down their current deals.
Quiz! Can you name Tottenham’s last 50 Premier League scorers?
