According to Fichajes, Spurs are keen to bolster their attacking options regardless of whether or not Kane stays at the club beyond the end of the season.
Fabio Paratici, their new director of football, has been drawing up a shortlist of potential strikers and Watkins is considered a prime candidate.
The 25-year-old, who started his career at Exeter City, flourished at Brentford, scoring 25 goals in his final season with the club.
Last September, he joined Aston Villa for a then club-record £28million fee and impressively adapted to life in the Premier League.
With his pace, clever movement and tireless work ethic, he never gives defences a moment’s rest and announced his arrival at the top level with a perfect hat-trick in a 7-2 win over Liverpool.
Watkins broke into the England squad, finding the net on his debut against San Marino, and ended the season as Villa’s top scorer with 16 goals in all competitions.
Spurs are confident that he can make another step up, but they face a challenge to convince Dean Smith to part with one of his key players.
Watkins would certainly add another goalscoring threat to a Tottenham team that has become heavily reliant on Kane and Heung-min Son in recent years.
While Son has been his usual lively self, Kane has seemed sluggish and off the pace so far this season, failing to get off the mark in the league.
The summer was dominated by speculation that the 28-year-old England captain would finally leave the club amid interest from Manchester City, but they failed to reach an agreement over the fee.
Although Kane has three years left on his contract, he has been clear about his desire to win trophies and he no longer believes that Spurs are up to the task.
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