Boro value the defender in excess of £15m, but Tottenham have proven reluctant to make an offer that the Championship side would accept.
Spence made 50 appearances in all competitions for both Middlesbrough and Nottingham Forest during the 2021/22 season, scoring three goals and laying on five assists.
The 21-year-old achieved promotion to the Premier League with the latter via a playoff win over Huddersfield Town but has since returned to Middlesbrough at the end of that loan spell.
After weeks of protracted negotiations, Boro believe Spurs will come in with a better offer for the right wing-back today.
Antonio Conte wants to add the England Under-21 international to his ranks, with the defender equally keen to work with the Italian tactician in north London.
It has proved to be a busy summer for Tottenham so far, with the signings of Ivan Perisic, Fraser Forster, Yves Bissouma and Josh Keeley done and dusted with Richarlison and Clement Lenglet expected to follow suit, after which Spurs’ attention will shift to Spence.
Tottenham managed to qualify for the next edition of the Champions League by finishing the season in fourth place ahead of rivals Arsenal.
