Ange Postecoglou is believed to be keen to bolster his options at centre-back following the knee injury sustained by summer signing Micky van de Ven, who is facing a few months on the sidelines.
Cristian Romero, who is currently suspended, and Eric Dier are the only other natural first-team centre-back options at Postecoglou's disposal, further highlighting Tottenham's need to strengthen in January.
A host of defenders have been linked with a move to Spurs in recent weeks, including Bayer Leverkusen's Edmond Tapsoba, Crystal Palace's Marc Guehi and Bournemouth's Lloyd Kelly.
A recent report claimed that the North Londoners have added Everton's Jarrad Branthwaite to their transfer shortlist, while Atalanta BC's Giorgio Scalvini is also said to be on their radar.
However, according to football.london, Club America defender Caceres has emerged as Tottenham's leading target ahead of the New Year.
The report adds that Spurs have initiated negotiations with the Mexican club and submitted a formal offer earlier this month.
Caceres is said to have given the green light to join Tottenham, who are expected to step up their pursuit of the 24-year-old in January.
Born in Montevideo, Caceres has spent nearly four years with Club America, making a total of 112 appearances across all competitions.
Caceres is yet to lift silverware in his professional career, but he is widely regarded as one of the best defenders in the Mexican top flight, while he has also impressed at international level with Uruguay.
The 5ft 11in centre-back represented Uruguay from Under-18 to Under-23s level before
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