Although Inter are continuing talks with the 33-year-old in an effort to find an agreement before his contract expires this summer, Perisic is increasingly likely to leave the club with Juventus leading the race for his signature.
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However, sources have told ESPN that Spurs have emerged as a possible alternative destination, with the player open to a possible reunion with Antonio Conte in north London.
The pair won last season's Serie A title together -- Inter's first since 2010 -- with Perisic adapting to a wing-back role in a manner Conte believes he could replicate in the Premier League.
Sources in Italy have told ESPN they believe Juventus is Perisic's favoured option but, a source based in London said nothing is finalised yet with any club and that Spurs have been encouraged to believe that a deal may be reached.
Reports in Italy have said Perisic was demanding a three-year deal worth £100,000-a-week to stay at Inter.
Spurs are unlikely to offer such a long contract but his wages are not viewed as prohibitive and, in any case, Conte has made it clear Spurs need around six new signings if they are to become Premier League title challengers.
Conte has also previously cited the need to add more experience to his squad, and Perisic has enjoyed an impressive career including spells at Borussia Dortmund, Wolfsburg and Bayern Munich in addition to earning 113 caps with Croatia, scoring in the 2018 World Cup final defeat to France.
The Spurs boss wants to improve his wing-back options and sees Perisic's versatility as a key asset. In turn, victory at Norwich City on the final day of the Premier League season will enable Spurs to offer Champions League football to prospective new signings.
However, Perisic has also been linked with a number of other clubs including Newcastle United and Chelsea, although the latter cannot negotiate with prospective new signings until the Todd-Boehly-led takeover of the club is completed.