The Premier League title contenders, who were knocked out of the Europa League by Bundesliga giants Borussia Dortmund on Thursday night, have been long-term admirers of the Sassuolo forward.
The 21-year-old, who has 14 international caps for Italy’s Under-21 squad, has scored seven goals and provided six assists in 24 appearances in all competitions for the Serie A outfit so far this season.
Berardi, who was previously co-owned by Italian top-flight champions Juventus until allowing Sassuolo full ownership of the winger last summer, has attracted the likes of Tottenham following his impressive displays this term.
However Juve are now thought to be interested in activating the buy-back clause they inserted into the relevant transfer following his superb form at the MAPEI Stadium.
The report suggests that Spurs’ pursuit of the Italian youngster could set the North London club back around £19.7m.