It is understood that Spurs held further talks with Boro over a move for Spence yesterday.
Middlesbrough are believed to be keen on cashing in on the wing-back this summer after loaning him out to Nottingham Forest last season.
According to a separate report from The Athletic, Spence is keen on securing a switch to Tottenham this summer due to the fact the club can offer him the opportunity of playing in the Champions League next season.
During his temporary spell at Forest, the defender helped Steve Cooper’s side achieve promotion to the top-flight by making 42 appearances in the second-tier.
Boro opted against recalling the defender from his loan spell in January due to the presence of Isaiah Jones.
Quiz: Are these 20 Middlesbrough transfer facts true or false?
When you consider that Jones established himself as the club’s first choice right wing-back last season, it is hardly a surprise that Middlesbrough are looking to sell Spence as they could be in line to secure a significant amount of money for him.
For Boro’s sake, they will be hoping to reach an agreement with Spurs this month as manager Chris Wilder will have more time to bolster his squad ahead of the 2022/23 campaign.
Given that Jones managed to provide an impressive total of nine direct goal contributions in the second-tier in the previous term and averaged a respectable WhoScored match rating of 6.89 at this level, Boro may not necessarily miss Spence next season.
By using the money generated from Spence’s sale to secure the services of some classy operators in the current transfer window, there is every chance that Middlesbrough could go on to launch a push for promotion later this year.