Hoffenheim value Tottenham target Jeremy Toljan in the region of £13m (€15m), Sky Sports News understands.
Toljan has just a year left on his current contract but Hoffenheim are understood to value him just a few million less than defender Niklas Sule, whom they recently sold to Bayern Munich for £17m.
Spurs are yet to make an official approach for Toljan but Hoffenheim have had solid enquiries from clubs in Spain and Italy, according to Sky sources.
Toljan impressed for Germany's U21s as they won the recent European Championships in Poland, and he has made 54 Bundesliga appearances and scored two goals.
He can also play at left-back and fits Mauricio Pochettino's profile for a fast, attacking full-back that can cross the ball well, and is being considered after they cooled their interest in Porto's Ricardo Pereira.
The Portuguese club have indicated to potential buying clubs that they may have to pay Pereira's full £22m release clause, after previously showing a willingness to negotiate a lower fee.
Tottenham are yet to make a signing this summer but hope to add a new attacking-midfielder, with interest in Everton's Ross Barkley, Leicester's Demarai Gray and Bournemouth's Josh King.