Spanish newspaper Marca claim Tottenham have put an offer of £23.9m on the table for Zaha.
Earlier this month, Spurs boss Mauricio Pochettino insisted there was “one percent chance” his club would make any January signings before the deadline, though it now appears the Crystal Palace winger is in that “one percent”.
Zaha, formerly of Manchester United has been Palace’s star man this season. The England international has picked up four goals and eight assists in his 19 games so far.
Eagles boss Sam Allardyce is desperate to keep his talisman who is fundamental to Palace avoiding the drop this season.
But Spurs boss Pochettino is looking to strengthen his attacking options to support Harry Kane and he’s identified Zaha as his man.
The 24 year-old has been away with Ivory Coast for the African Cup of Nations, but earlier this week his side exited the competition at the group stage and he’s since flown back into England.