Rice has made 22 appearances in the Premier League this season and has a goal to his name. He signed a long term contract towards the end of December that runs until the end of the 2023-24 season.
Therefore, Spurs or any other club will have to pay a handsome fee to lure him away from the London Stadium.
The report adds that Spurs are preparing for the possible exit of Danish star Christian Eriksen in the summer, and they see Rice as a possible replacement, though he is a different kind of player.
Rice is a fantastic young talent and he will be a great addition to the side. Spurs are reportedly considering making a £35m move for him, but whether West Ham would sell their prized asset to their London rivals or not, remains to be seen.