The midfielder has been linked with Spurs since his two goals in a scintillating performance helped the Bundesliga side knock Jose Mourinho's men out of the Champions League last 16 last season.
Bild's Christian Falk confirmed the club's interest in Sabitzer, and revealed the feeling was mutual, with Sabitzer keen on a move to north London.
The Austrian is RB Leipzig's top earner with a salary of £5.5m a year, and Julian Nagelsmann's side would struggle to increase his wages.
Sabitzer's current deal expires in June 2022, meaning that with an extension proving difficult, Leipzig could be forced to sell him and end his six-year spell at the club.
The Saxony-based side want to avoid losing him on a free transfer at the end of next season, handing a boost to interested clubs like Spurs.
Sportsmail reported on Monday that boss Mourinho was keen on a £45m move for the 26-year-old.
That transfer would become even more likely if Barcelona make an audacious swoop for Spurs midfielder Tanguy Ndombele, who has broken into Mourinho's team this season.
Leipzig captain Sabitzer, who was named in last year's Champions League squad of the season, scored 16 goals in all competitions last campaign.
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