Ings was in fine form last season, scoring an impressive 22 goals in the Premier League, ranking joint-second in the race for the Golden Boot.
Jose Mourinho has made no secret of his desire to bring a striker to north London this summer to provide some depth up front, with Harry Kane the only recognised talisman in the squad.
According to various sources - one being PA's Simon Peach - Southampton have rejected Spurs' enquiry for the forward, with the Saints desperate to keep the Englishman at the club.
Ings is said to be enjoying his time at Southampton, with the hierarchy reportedly keen to tie the in-form striker down to a new deal.
It is unclear just how much it would cost Tottenham to pry Ings away from Southampton's clutches, but last season's impressive goal tally will surely have an impact on the 28-year-old's price tag.
While Mourinho and chairman Daniel Levy seem to be on the same page in regards to Spurs' desperate need for a striker, it is important the right target is identified.
In a recent press conference, Mourinho said: "The point is not me convincing the striker, it’s the striker convincing me. And if the striker is afraid to come to Tottenham and the striker is afraid of competition, then I don't want the striker.
"So it’s not for me to convince him, it’s for him to convince me. If he says, 'I don't want to go because I don’t want to be in a squad where we have Harry Kane and Sonny, Lamela, Lucas, I don’t want to go to that squad', then goodbye.
"You look to all the other top clubs and they have many options as centre-forwards and that question doesn’t appear."