Spurs are seeking a new manager after yesterday's dismissal of Thomas Frank.
The Daily Mail says management are favouring appointing a caretaker manager before making a decision on a long-term hiring.
And being discussed inside the board room is Heitinga, who joined Frank's staff in November. He moved to London after being axed as Ajax head coach earlier this season. Before then, the Dutchman left Liverpool's backroom staff to take the Ajax post.
Spurs want their new man in place in time for next week's North London derby.
In terms of a long-term appointment, Ferencvaros coach Robbie Keane and Roberto de Zerbi, now available after leaving Olympique Marseille this week, are both being considered.
