Real Madrid are also thought to be interested in the former Southampton man and Zidane, who signed for Los Blancos for £48m in 2001, feels that elite level clubs would not be put off by the asking price set by Spurs.
Zidane is quoted as saying in The Mirror: "Tottenham could command £40m, £50m, maybe even £60m for him. It is a lot of money - but there are maybe three or four teams in the world that can pay that sort of transfer fee - and it won't put them off.
"They would be getting the best player in Europe this season - and he is at an age (23) where he can still play at the top for another 10 years.
"What I like about him is that he has this electric pace - but also a big footballing brain to go with it. That is very rare."
The Welsh international has scored 19 goals in the Premier League this season and won both the PFA Young Player of the Year and Player of the Year awards earlier this week.