Spurs may also recruit another forward before the start of the new campaign, with Real Madrid youngster Alvaro Morata a possible target as part of the potential £100m part-exchange deal that would see Gareth Bale move in the opposite direction.
West Brom are trying to fill the goalscoring void left by Romelu Lukaku, who has returned to parent club Chelsea following his temporary spell with the Baggies last season, during which he netted 17 times.
However, Birmingham Mail reporter Chris Lepkowski understands that no offer has been made for Defoe, and that only a loan move would be a viable option for the Midlands side.
Lepkowski tweeted: "WBA definitely haven't made any approaches for Jermain Defoe. Unless he was to become available on a loan - unlikely - it's a non-starter."