According to ESPN, Spurs offered £17million, plus Serge Aurier, for the Brazilian right-back, who rejoined the club from Real Betis earlier this summer.
Despite Barcelona’s well-documented financial issues, they are reportedly reluctant to sell Emerson unless they receive a huge bid.
Lionel Messi was forced to leave the Nou Camp last month because his new deal would have exceeded spending limits imposed by La Liga, while Gerard Pique, Jordi Alba and Sergio Busquets accepted substantial pay cuts.
This enabled Barca to register new signings Emerson, Memphis Depay, Sergio Aguero and Eric Garcia but they are still under pressure to shed players.
They have tried to move on high earners such as Antoine Griezmann, Philippe Coutinho and Samuel Umtiti without success.
But Emerson could be on his way to Tottenham if they can agree a suitable fee for the 22-year-old, who has won four caps for Brazil.
Spurs are keen to strengthen in defence and see Emerson as a clear upgrade on the dynamic yet error-prone Aurier.
Signed from Paris Saint-Germain four years ago, the Ivory Coast international has made 110 appearances for the club in all competitions.
But he has fallen out of favour since the appointment of Nuno Espirito Santo, who has started academy graduate Japhet Tanganga in the first three games of the season.
Spurs top the table and are the only team in the Premier League still to concede a goal, having registered successive 1-0 wins.
They also have Matt Doherty to call on at right-back, although he typically played in a more advanced role under Nuno at Wolverhampton Wanderers.
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