Richarlison, 28, struggled to make an impact under Ange Postecoglou last season, scoring just five goals and providing two assists in his 24 games.
Despite Tottenham’s dismal domestic form, they qualified for the Champions League thanks to their 1-0 win over Man United in the Europa League final.
Spurs’ qualification for Europe’s premier club competitions means they aren’t under any financial pressure to sell any of their players.
According to Brazilain outlet Terra, Fluminense have made Richarlison their priority target to replace Wolves-bound Jhon Arias.
Tottenham’s asking price is understood to be a major stumbling block, however, with fellow Brazilian Serie A side Palmeiras also interested.
