Spurs have experienced a busy transfer window, having recruited added defender Radu Dragusin and forward Timo Werner to Ange Postecoglou's squad.
In addition to a couple of new signings, Tottenham have seen a number of players leave the club on temporary deals, including Hugo Lloris, Eric Dier, Djed Spence, Japhet Tanganga and Ashley Phillips.
Ivan Perisic has also bid his farewells after joining Hadjuk Split on an initial loan deal, before he signs on a permanent basis once his Spurs contract expires in the summer.
Following a number of departures, Emerson has become the latest player to be linked with a move away from North London.
According to talkSPORT, Tottenham have rejected a £21m bid from Saudi Arabian side Al-Nassr for the 25-year-old defender.
After failing with their initial offer, the Saudi Pro League club are now weighing up whether to return to the negotiating table with an improved bid.
Al-Nassr have seemingly keen to add to their squad, having recruited several players from European leagues in the last couple of transfer windows.
Cristiano Ronaldo joined the club on a free transfer in January 2022, before he was joined in the summer by Aymeric Laporte, Alex Telles, Marcelo Brozovic, Seko Fofana, Otavio and Sadio Mane.
While it remains to be seen whether Al-Nassr will increase their offer for Emerson, Tottenham are reluctant to sanction a sale in the current transfer window.
Emerson may be regarded as Tottenham's second-choice right-back behind Pedro Porro, but his versatility has enabled him to make 18 competitive appearances this term.
In addition to his role as Porro's understudy, Emerson has been utilised as a centre-back and on the left side of defence this season following injuries to the likes of Cristian Romero, Micky van de Ven and Destiny Udogie.
Although he is not a guaranteed starter, the former Real Betis man is believed to be happy in North London and is reportedly a popular member of the Tottenham dressing room.