The English striker will reject contract offers from the Hawthorns even when his wage of £15,000 per week is doubled.
Mauricio Pochettino has received around £30 million by selling players this summer with the likes of Paulinho, Benjamin Stambouli, Benjamin Capoue, Younes Kaboul, Lewis Holtby and few others and is ready to splash the cash for the English talisman.
Berahino scored 15 goals in all competitions for West Brom last season and Spurs have identified the English youngster as a perfect partner of Harry Kane in the frontline.
Berahino was linked with moves to Liverpool and Manchester United also in the last season but it seems that his future lies at White Hart Lane.
The duo knows each other well due to playing together for different English youth set ups throughout the years.
Spurs have so far signed three players in the form of Toby Alderweireld, Kevin Wimmer and Kieran Trippier.
Spurs have two other options in the frontline with Roberto Soldado and Emmanuel Adebayor but the duo have not done very well at White Hart Lane in recent years and they could be on their way out of the London club.
Berahino was awarded “England Under 21 Player of the Year” in 2014 and he is very highly rated and it would be great deal if the deal goes through and we may see a very promising striker duo playing for the Spurs for the next few seasons, with Harry Kane and Saido Berahino both being just 21.