The arrival of Fabio Paratici has seen Spurs prioritise signings from Serie A this summer, with Pierluigi Gollini and Cristian Romero both arriving from Atalanta BC.
Despite their status as Serie A champions, Inter are in financial ruin and are supposedly open to offers for a number of their big-name stars, with Romelu Lukaku closing in on a £97.5m return to Chelsea.
According to Inter Live, Paratici is a keen admirer of Brozovic - who is in the final year of his San Siro deal - and wants to strike a double deal for the Croatian and Nerazzurri teammate Lautaro Martinez.
However, the report adds that Inter's books have been balanced with the sale of Lukaku, and the Scudetto winners are therefore not prepared to consider a sale unless they receive a bid of at least €20m (£17m).
Brozovic claimed two goals and six assists from 33 Serie A games last term, and he made four appearances for Croatia at Euro 2020.