Spurs are among the clubs interested in the £20million-rated Denmark international, who is happy in London and would like to remain in the top-flight, joining a club competing in Europe next season.
Spurs first tracked Andersen while he was playing for Sampdoria but any firm talks are unlikely to take place until the end of the campaign.
Spurs’ interim head-coach Ryan Mason, whose side host Wolves on Sunday, has five centre-halves to choose from but the club have made it a priority to upgrade the position in the summer.
The north London club will have to offload players before adding to the squad but have expressed cautious optimism at their ability to recover from the pandemic, saying in a statement this week: “Like many clubs, we shall need to recover from the loss of substantial revenues. The still-new stadium is the game changer in our progress – it will deliver the revenues for investment in the First Team.”
Mason’s side are engaged in a battle to secure Europa League football next season but could qualify for the inaugural Europa Conference League if they finish seventh.