The Harambee Stars skipper is among the four players-including Mousa Dembele, Georges-Kevin Nkoudou and Vincent Janssen, who could be offloaded by Mauricio Pochettino in the next window.
Wanyama, who joined Spurs two years ago, had a good season with the north London side in his maiden season, but he has failed to replicate that in the subsequent season due to a series of injuries.
Wanyama has only made a handful of appearances this season since he picked a recurring injury in a match against Barcelona in Spurs’ tour of the United States.
According to Daily Mail, Spurs are prepared to offload over £75million worth of players, including Wanyama, who is linked with a move to West Ham.
The former Celtic midfielder still has a contract with Spurs until 2021 but Pochettino will be willing to listen to any offer as Spurs prepare on securing the long-term futures of Harry Kane and Dele Alli.