Niang is regarded as one of the best young prospects to emerge in French football after bursting onto the scene at the back end of last season with Caen.
The 16-year-old only made his first-team debut in April and scored three goals in seven games.
His performances played a key part in keeping Caen in Ligue 1 last season and his emergence has alerted a number of clubs across Europe to his potential.
Manchester City have been credited with an interest in the teenager, but Spurs have made the first move for Niang.
Spurs are thought to have tabled a bid in the region of 8million euros for the 6ft frontman as they look to steal a march on their rivals.
Caen are thought to be considering the offer, but the developments could see other clubs enter the race for the exciting forward.
Source: Team Talk
Source: Team Talk