According to The Times, the Kenyan captain has been listed by manager Mauricio Pochettino, who plans to speed up a clear-out of his out of form players in January after a rough start to the campaign.
Eric Dier is also among the players who will be made available with the aim of freshening up a squad which has lost more matches than they have won since the start of February.
The England midfielder joined on the list by Christian Eriksen, Serge Aurier, and Danny Rose, all of whom Tottenham expected to have sold in the summer.
Aurier and Wanyama failed to attract attention in the summer but right-back Kieran Trippier was shipped to Atletico Madrid for £20million.
Celtic failed to get a deal over the line for Wanyama in the summer, but the suggestion is the powerful midfielder may be more willing to take a pay cut this time around.
Manager Neil Lennon admitted earlier this summer Wanyama was a potential loan target and he will consider moving again for the Kenyan star when the window opens.
“There was interest but it never got off the ground. Could we look at it again in January? We’ll have to wait and see. We might not want to with the balance of the squad now, as well as the affordability,” Lennon was quoted saying then.
Wanyama played 91 games across two years for Celtic after signing from Belgian club K Beerschot VA, then moved to Southampton in 2013 before joining Tottenham in 2016.
October 11, 2019.