The Hoffenheim defender is on the list of right-backs Spurs are following as they seek competition for Kieran Trippier, following Kyle Walker’s £50m move to Manchester City.
Toljan, a Germany Under-21 international, is out of contract at Hoffenheim at the end of the season, meaning he could move abroad for nothing at the end of the campaign if he does not sign a new deal. His salary is also thought to be well within Tottenham’s budget.
Benfica have also shown interest in Toljan but sources in Portugal claim they believe the 22-year-old, part of Germany’s European Championship-winning squad at Under-21 level, would prefer to move to the Premier League.
Asked about Spurs’ interest in Toljan, Hoffenheim director of football Alex Rosen said: “If Tottenham come in and offer to treble Toljan’s salary, you cannot say: ‘London is an unattractive city or Tottenham are a bad club.’ This is all very positive, and then young people think about it.”
Tottenham had looked closely at Porto defender Ricardo Pereira but now say they are no longer pursuing the Portugal international, amid suggestions of interest from Italian champions Juventus.