Spurs are focused on getting Brennan Johnson on deadline day but Ange Postecoglou is also pushing to bring in one more defensive option.
Kelly has been on Tottenham’s radar all summer and the club have made their move to sign him in the final hours of the transfer window.
However, their bid has been rejected by Bournemouth who are reluctant to sell the 24-year-old defender.
The north London club offered a fee of £20m but their bid was knocked back by the Cherries on the final day of the transfer window.
The defender can play both as a centre-back and a left-back and Spurs are keen on getting their hands on him.
Bournemouth are also not sure about finding an adequate replacement for the defender at this late stage of the window.
It remains to be seen whether Tottenham go back with an improved offer for Kelly later in the day.
