Jose Mourinho's side are said to have lined up a £16m offer for the 23-year-old, but the Brazilian club 'have no intention' of selling one of their key players in the coming months.
Spurs are unlikely to have big money to spend during the upcoming transfer window due to the financial impact of the coronavirus outbreak, which is likely to be felt across the sport.
The capital giants are still expected to be active ahead of the 2020-21 campaign, though, and here, Sports Mole takes a closer look at one of their alleged targets.
Gerson started his professional career with Fluminense, making his debut for the Brazilian outfit in 2014 and going on to make 56 appearances before earning a move to European football.
A number of clubs were linked with the midfielder in the middle of the 2015-16 campaign, but Roma won the race to sign the South American. It did not quite happen for him in Italy, though, as he scored just twice in 42 appearances during a disappointing stay with the Serie A giants.
Gerson did feature on 24 occasions in Serie A during the 2017-18 campaign but was sent on loan to Fiorentina for the 2018-19 season, where he scored three times in 40 appearances in all competitions.
The midfielder's performances for La Viola were not enough to convince Roma to keep him, though, and it would be fair to say that his first venture into European football did not go as planned.
Indeed, he returned to South America with Flamengo in July 2019, penning a four-year contract as he became the most expensive Brazilian player ever signed by a Brazilian club.
Gerson has been inspirational in Flamengo's recent dominance, winning the Campeonato Brasileiro Serie A, Copa Libertadores, Supercopa do Brasil and Recopa Sudamericana during his time in Rio de Janeiro.
The midfielder was also named in the Campeonato Brasileiro Serie A Team of the Year, which is another indication of the type of success that he has enjoyed since returning to Brazil.
Gerson has managed four goals and four assists in 41 appearances for his current club, while his overall record in professional football is 10 goals and 13 assists in 154 outings in all competitions.
He has previous experience of Champions League football, turning out for Roma on six occasions in Europe's leading competition, while he has also played in the Club World Cup for his current side.
An energetic and hardworking midfielder, Gerson is believed to have previously attracted the attention of Arsenal and Barcelona, while according to 90min, Tottenham were in contact with Flamengo back in December to discuss a potential deal during the January transfer window.
As it transpired, Spurs could not get a move over the line, but Flamengo could be in a difficult position this summer due to the financial impact of the coronavirus outbreak.
According to Goal, the Brazilian side's head coach Jorge Jesus has urged the club to keep hold of their key players this summer, meaning that £16m will not be enough to sign Gerson.
Money talks, though, perhaps louder than it has done in previous years, and it will be fascinating to see whether Tottenham make a strong attempt to bring the midfielder to the Premier League.