The 26-year-old has continued to prove himself in the Premier League since departing Hull City in 2020 and ended the 2022-23 season with a Europa Conference League winners' medal around his neck.
Bowen came up with a last-minute winner against Fiorentina in the showpiece event to seal a 2-1 victory for the Hammers - his fifth goal of the tournament and 13th of the campaign overall.
The England international also contributed six goals and six assists in 38 Premier League games to ensure survival for West Ham, only failing to start two of their top-flight affairs.
However, Bowen's contract with West Ham now only has two years left to run, although the Hammers are expected to open talks with the winger over an extension in the coming weeks.
Nevertheless, The Athletic claims that Tottenham are keeping a close eye on the situation and have included Bowen on their list of home-grown targets for the summer window.
New head coach Ange Postecoglou is keen to bolster his creative ranks ahead of his debut season, and Bowen has supposedly been on Spurs' radar for the past several years.
However, the Lilywhites accept that West Ham will fight tooth and nail to keep hold of Bowen given that they are expected to lose Declan Rice to either Arsenal or Manchester City this summer.
Bowen now has 40 goals and 31 assists to his name from 158 appearances in a West Ham jersey and was deployed in a variety of roles last term, featuring as a right winger, left winger, centre-forward and number 10 under Moyes.
Tottenham will officially wave goodbye to Lucas Moura when his contract expires at the end of the month, but Dejan Kulusevski has returned to the club on a permanent deal from Juventus.
The Sweden international impressed during his 18-month loan spell, and Spurs negotiated a £25.7m deal to sign him permanently after their obligation to buy was voided due to their failure to qualify for the Champions League.
Bowen's compatriots Harvey Barnes and James Maddison also remain of interest to Tottenham ahead of their expected departures from relegated Leicester City, who are unlikely to run the risk of losing the latter for nothing in 2024.
Spurs are now believed to be ahead of Newcastle United in the race for Maddison, who was apparently the subject of a failed £50m double bid from the Lilywhites alongside Barnes earlier this month.
Acquisitions in defence are also being eyed, and Tottenham are believed to be on the verge of a £17.1m deal for Empoli goalkeeper Guglielmo Vicario, who is set to undergo his medical this week.
Postecoglou is seeking to freshen up Spurs' centre-back options too, with all of Marc Guehi, Tosin Adarabioyo and Micky van de Ven being linked with moves to North London.