The Sun says Spurs could face competition from the likes of Chelsea and AS Monaco, who have both watched the 24-year-old in action.
Masuaku, who can both operate at both full-back and wing-back, has earned a lot of plaudits for the impact he has had at West Ham since his move from Greek side Olympiacos back in 2016.
The Frenchman has enjoyed a good season at West Ham, managing to provide an assist against Spurs at the London stadium this campaign. He has featured 27 times in all competitions for West Ham this season.
The Sun reports that Tottenham will look to add Masuaku to their ranks to fill the void left by Danny Rose should the left-back leave the club at the end of the season.
The same report also claims that Masuaku is happy at West Ham but would jump at the chance to play Champions League football next season.
Masuaku is an attacking left-back and has showcased his ability to get forward and join the attack on a number of occasions this campaign. At 24, he is a player with a lot of attributes but he has to improve his overall game and I feel that Spurs manager Mauricio Pochettino would be the right man to take his game to the next level.