And he could be joined by his former Spurs teammate Matt Doherty, who is available on a free transfer following his short spell at Atletico Madrid.
South Korea international Son struggled for consistency in the 2022/23 season, scoring just ten Premier League goals from 36 outings, 12 months after winning the Golden Boot with 23 strikes.
And according to ESPN, Saudi Pro League champions Al Ittihad are looking to partner him up with Karim Benzema.
It is said a £51million offer plus bonuses for the 30-year-old is being prepared, with Son having two years left on his contract in north London.
It has been claimed Son has been presented with a deal until 2027, where he would earn £25.6m-a-year in the Gulf nation.
READ MORE
Chelsea stars headline incredible XI of players linked with moves to Saudi Arabia
Benzema's Al Ittihad deal explained: Ballon d'Or holder to earn £6 PER SECOND in Saudi
Though ESPN have insisted it appears unlikely that Tottenham would be willing to offload the forward.
And there are questions marks as to whether Son would be tempted by a move to the Middle East.
But one player who could be swapping Europe for Asia is right-back Doherty, who had his contract terminated at Spurs in January.
Doherty linked up with LaLiga giants Atletico at the end of the winter transfer window on a short-term deal until the end of June.
Most read in Football
Arsenal make new Havertz bid, Grealish opens up on wild celebrations, Saudis want Son
Chelsea confirm signing of Christopher Nkunku from RB Leipzig in £63million deal
Arsenal make new and improved bid for Havertz but it's still below Chelsea's valuation
Arsenal launch £30million bid for Manchester United target with club hopeful of compromise
And Diego Simeone's side have decided against extending his stay at the Wanda Metropolitano having featured in just two Spanish top-flight matches.
According to Italian reporter Fabrizio Romano, the 31-year-old is in talks with a number of Saudi clubs over a possible move.
Negotiations are under way which would see Doherty become the latest high-profile star to make the switch to Saudi Arabia.