Mourinho is desperate for reinforcements in both defence and attack and has identified West Ham's Issa Diop and Wolves striker Raul Jimenez as his top two targets.
But it would take nearly £100million to bring them to north London, according to Foot Mercato.
Spurs are said to be in 'constant contact' with Diop and his representatives.
The 23-year-old has discussed a possible move with Serge Aurier, according to the report, but West Ham value the centre-back at nearly £53m.
Mourinho is believed to have been an admirer of the Frenchman ever since he described him as 'a monster' after West Ham beat his Manchester United side in September 2018.
Wolves frontman Jimenez has been identified as adding additional quality at the top end of the pitch, and could be available for as little as £44m.
It is less than 12 months since Jimenez made the permanent £30m move to Wolves from Benfica and he has enjoyed a stellar campaign to date.
He has scored 22 times so far this season, and though he turns 29 next month he is regarded as a 'priority' by Mourinho in the next transfer window.
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