Premier League clubs are aware of the cut-price buyout clause in Jonathan Tah's Bayer Leverkusen contract.
The defender can leave Bayer at the end of the season for a knockdown 18m.
Kicker says Liverpool and Tottenham are eyeing the Germany international, but aren't alone.
Newcastle United, Manchester United, West Ham United and Chelsea have also expressed interest.
Tah has a deal with Bayer to 2025.