Ange Postecoglou is on the hunt for a striker after Spurs lost Harry Kane to Bayern Munich earlier this month.
Orban exploded onto the scene earlier on in 2023, after joining Gent from Norwegian side Stabaek.
Fulham are also said to be in the running for the player, after losing a talismanic figure of their own, with Aleksandr Mitrovic moving to Saudi Arabia to sign for Al Hilal.
Football Insider claims that Gent want between £30-40m to sanction a sale for the 21-year-old.
The fee would be a new Belgian record, exceeding the money spent by AC Milan to sign Charles De Ketelaere from Club Brugge 12 months ago.
That transfer saw De Ketelaere move for around £31m to the Rossoneri, but given Orban's record in 2023, it is no surprise to see similar figures being touted.
The Nigerian striker had already scored 19 in 24 games in his one senior season with Stabaek, and he carried that form on after moving to Belgium.
After scoring the only goal off the bench in a Europa Conference League knockout tie against Qarabag, Orban's scoring numbers went off the charts.
In six games throughout March, Orban netted 11 goals in a mix of domestic and European encounters.
Orban scored the winner against Anderlecht, the equaliser against Istanbul Basaksehir in a UECL last 16 first leg, before an incredible quadruple against Zulte-Waregem in a 6-2 thrashing.
The scoring exploits did not stop there though, as the return leg against Basaksehir saw Orban net the fastest hattrick ever seen in a UEFA competition, completing a treble in just three minutes and 25 seconds.
A double against Seraing and another hattrick, this time away at Cercle Brugge, rounded off a phenomenal season which saw Orban score 20 goals in 22 matches after his January arrival.
Proving he is not a one-season wonder either, Orban already has six in six this season, including yet another hat-trick against Pogon Szczecin in UECL qualifying.
With Kane moving on from Spurs, the mantle has been passed on to Heung-min Son, Richarlison, Dejan Kulusevski and James Maddison to find the goals to replace last season's 30-goal man.
However, none of that quartet have found the net so far in Spurs' opening two games, so the club may look to reinvest some of the huge fee they received for Kane into a new forward.
Fulham also have a hole to fill in attack with Mitrovic gone, and their 3-0 defeat at home to Brentford at the weekend was cause for concern.
Raul Jimenez is the man currently leading the line after arriving from Wolverhampton Wanderers, but he has not scored a Premier League goal in well over a year.